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Evidence for the possible information loss of conforming book income and taxable income

Hanlon, Michelle Lee; Laplante, Stacie Kelley; Shevlin, … - In: The journal of law & economics 48 (2005) 2, pp. 407-442

Persistent link: https://www.econbiz.de/10003279816

Book-tax conformity : implications for multinational firms

Hanlon, Michelle Lee; Maydew, Edward L. - In: National tax journal 62 (2009) 1, pp. 127-153

Persistent link: https://www.econbiz.de/10003861730

Internationalization of income measures and the U.S. book-tax relationship

Shaviro, Daniel N. - In: National tax journal 62 (2009) 1, pp. 155-167

Persistent link: https://www.econbiz.de/10003861735

The relationship between the management of book income and taxable income under a moderate level of book-tax conformity

Chen, Ester; Gavious, Ilanit; Yosef, Rami - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 323-347

Persistent link: https://www.econbiz.de/10010228837

Book-tax conformity and earnings management : insights from European one- and two-book systems

Watrin, Christoph; Ebert, Nadine; Thomsen, Martin - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 55-89

Persistent link: https://www.econbiz.de/10010472066

Book-tax conformity and capital structure

Blaylock, Bradley; Gaertner, Fabio B.; Shevlin, Terry - In: Review of accounting studies 22 (2017) 2, pp. 903-932

Persistent link: https://www.econbiz.de/10011690313

Book-Tax Conformity : Implications for Multinational Firms

Hanlon, Michelle; Maydew, Edward L. - 2012

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...

Persistent link: https://www.econbiz.de/10014050901