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Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 Era

Gaertner, Fabio B.; Laplante, Stacie K.; Lynch, Daniel P. - In: National tax journal 69 (2016) 4, pp. 785-808

Persistent link: https://www.econbiz.de/10011620358

Corporate tax avoidance and the properties of corporate earnings

Plesko, George A. - In: National tax journal 57 (2004) 3, pp. 729-738

Persistent link: https://www.econbiz.de/10002395629

Earnings management, corporate tax shelters, and book-tax alignment

Desai, Mihir A.; Dharmapala, Dhammika - In: National tax journal 62 (2009) 1, pp. 169-186

Persistent link: https://www.econbiz.de/10003861739

Reconciling global financial reporting with domestic taxation

Bokulic, Caitlin; Henry, Erin; Plesko, George A. - In: National tax journal 65 (2012) 4, pp. 933-960

Persistent link: https://www.econbiz.de/10009680338

Book-tax conformity : empirical evidence from Germany

Zinn, Benedikt; Spengel, Christoph - 2012

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...

Persistent link: https://www.econbiz.de/10009572450