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Keywords: book-tax differences
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Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 49–73.
Published: 01 December 2015
...Mark Jackson ABSTRACT Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes or earnings persistence. The literature has explored a number of potential explanations for this relation, without a clear answer emerging. To integrate the various...
Journal Articles
Journal of the American Taxation Association (2014) 36 (1): 89–103.
Published: 01 April 2014
... investigate the relation between a corporation's book-tax differences and the extent to which that corporation's projects are tax-favored or tax-disfavored. Book-tax differences cause the cash ETR—the ratio of cash taxes paid to pretax financial accounting income—to deviate from the statutory tax rate...
Journal Articles
Journal of the American Taxation Association (2012) 34 (1): 1–29.
Published: 01 March 2012
... 2012 income shifting tax incentives book-tax differences Consistent with expectations, we find that the amount of income shifting is positively associated with the level of firms' intangible assets. Managers of intangible-intensive firms appear to take advantage of greater discretion...
Journal Articles