1-1 of 1
Keywords: tax accruals
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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...