WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE?
نویسندگان
چکیده
منابع مشابه
Book-Tax Conformity: Implications for Multinational Firms
This paper examines the implications for multinational firms of recent proposals to conform tax and financial reporting (i.e., book-tax conformity). Proponents of book-tax conformity argue that the current dual system in the U.S. allows firms to simultaneously manage their taxable income down while managing their book income upward. By requiring book-tax conformity, they contend that firms will...
متن کاملBook Review: The CDA Book
they have additional information on their patients’ health and clinical statuses. The information could be acquired directly from patients or electronically from other providers through healthcare information exchanges (HIE). In the latter case, a common language or standard is necessary for sending and receiving digital forms of clinical data among healthcare organizations. On February 12, 200...
متن کاملBook-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...
متن کاملThe E-book vs. the ordinary book
The fast progress in information technology brings us to the point where we should analyze the position of a commercially printed paper book in the near future. One may state unequivocally that the printed book created by Gutenberg (1398-1468) has finished its role as a carrier of ideas and now it has no future, just as it was with the wonderfully illuminated fables written by monks in the mona...
متن کاملBeyond the Dogma of the Fixed Book Price Agreement
After describing the essential features of the book market, a welfare analysis of the fixed book price agreement is given. Allowance is made for the opportunity cost of reading. Theoretically, such an agreement pushes up book prices and depresses book sales. However, more titles will be published, particularly books with low price elasticity and those that take a long time to read. Potential ad...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Russian Journal of Agricultural and Socio-Economic Sciences
سال: 2018
ISSN: 2226-1184
DOI: 10.18551/rjoas.2018-02.09