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Trends in Book-Tax Income and Balance Sheet Differences · Study

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PreprintTrends in Book-Tax Income and Balance Sheet Differences

Lillian F. Mills2002

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Preprintgreen2002

Trends in Book-Tax Income and Balance Sheet Differences

Lillian F. Mills · Kaye J. Newberry · William B. Trautman

130 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Taxation and Legal Issues Auditing, Earnings Management, Governance

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References

2001Empirical tax research in accounting 2003Earnings Management: New Evidence Based on Deferred Tax Expense 1998Book-Tax Differences and Internal Revenue Service Adjustments 2001The Relation between Financial and Tax Reporting Measures of Income 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms 1996The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms

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2005Book-Tax Conformity for Corporate Income: An Introduction to the Issues 2004Corporate Tax Avoidance and the Properties of Corporate Earnings 2024100 Years of Rising Corporate Concentration 2003Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force 2003How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?2016Tax Policy and Heterogeneous Investment Behavior

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2003Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Incomearticle · 6 shared references 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Forcearticle · 6 shared references 2010The Impact of Private Equity Ownership on Corporate Tax Avoidancepreprint · 6 shared references 2019The impact of corporate governance on corporate tax avoidance—A literature reviewarticle · 5 shared references 2011Can book–tax differences capture earnings management and tax Management? Empirical evidence from Chinaarticle · 5 shared references 2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Frameworkpreprint · 5 shared references

Details

Year2002

Typepreprint

Published2002-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations130

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.313040

openalex_workW2155933271

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2007The Changing Role of Auditors in Corporate Tax Planning