Tax avoidance, large positive temporary book-tax differences, and earnings persistence
Year of publication: |
2012
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Authors: | Blaylock, Bradley ; Shevlin, Terry ; Wilson, Ryan J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 1, p. 91-120
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Subject: | book-tax differences | earnings persistence | tax avoidance | earnings management | earnings expectations | Steuervermeidung | Tax avoidance | Bilanzpolitik | Accounting policy | Gewinn | Profit | Gewinnermittlung | Profit determination | Steuerplanung | Tax planning | Lohn | Wages |
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