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Keywords: tax accruals
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Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 49–73.
Published: 01 December 2015
... taxes tax accruals Prior literature ( Lev and Nissim 2004 ; Hanlon 2005 ) provides evidence that book-tax differences (BTDs) are associated with future earnings. While the association between BTDs and future earnings may result from nothing more than the reversal of book/tax timing differences...