Firm Life Cycle, Book-Tax Differences and Earnings Persistence
نویسندگان
چکیده
منابع مشابه
Book-Tax Conformity and the Information Content of Earnings
We examine whether the information content of earnings is inversely related to the degree of conformity between financial accounting income and taxable income. Our inquiry exploits a natural experiment first examined by Guenther et al. (1997) in which a set of U.S. firms were forced to increase their book-tax conformity as a result of a change in the tax law. We find evidence consistent with th...
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ژورنال
عنوان ژورنال: Revista de Educação e Pesquisa em Contabilidade (REPeC)
سال: 2016
ISSN: 1981-8610,1981-8610
DOI: 10.17524/repec.v10i2.1312