Over the past years there has been increasing interest in the informational importance of the differences between accounting or book income and taxable income. This subject, known as book-tax differences (BTDs), involves various aspects, mainly the motives for these differences, the potential...

Purpose: This paper aims to develop a new model of stakeholder classification and a model for explaining the relationship between the organization and its respective stakeholders. Design/methodology/approach: The new proposed model is based on an empirical study that comprises an exploratory...