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Trends in Book-Tax Income and Balance Sheet Differences

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References

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2016Tax Policy and Heterogeneous Investment Behavior88 cited
2007The Changing Role of Auditors in Corporate Tax Planning87 cited

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2005Bank-Tax Conformity for Corporate Income: An Introduction to the Issues86 cited

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2009The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market71 cited

2005The Changing Role of Auditors in Corporate Tax Planning69 cited

2005Book-Tax Differences, a Proxy for Earnings Management and Tax Management - Empirical Evidence from China62 cited

2009Inferring U.S. Tax Liability from Financial Statement Information56 cited

2011Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS53 cited

2018The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance47 cited