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Keywords: book-tax differences
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Journal Articles
The Accounting Review (2023) 98 (3): 285–306.
Published: 01 May 2023
...Bradford F. Hepfer ABSTRACT I examine whether book-tax differences (BTDs) are mispriced. I predict that BTD mispricing is the operating cash flows-to-price (CFO/P) anomaly in disguise. Using both time-series asset pricing tests and cross-sectional returns tests, I provide consistent...
Journal Articles
The Accounting Review (2019) 94 (3): 113–147.
Published: 01 May 2019
... Utke also thanks the University of Connecticut School of Business for financial support. Editor's note: Accepted by Mark L. DeFond. August 2015 July 2018 2019 audit quality industry specialization auditor tenure discretionary accruals book-tax differences auditor...
Journal Articles
Journal Articles