Similar Search Results

Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China

Tang, Tanya Y.H.; Firth, Michael - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 369-398

Persistent link: https://www.econbiz.de/10010013786

Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China

Tang, Tanya Y.H.; Firth, Michael - In: The International Journal of Accounting 47 (2012) 3, pp. 369-397

Prior studies document that book-tax differences (BTDs) reflect divergent reporting rules for book and tax purposes, and contain information about earnings management and tax planning. In this paper, we investigate whether the regulatory and opportunistic information impounded in BTDs...

Persistent link: https://www.econbiz.de/10010594250

The value implications of tax avoidance across countries

Tang, Tanya Y. H. - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 4, pp. 615-638

Persistent link: https://www.econbiz.de/10012170039

Privatization, tunneling, and tax avoidance in Chinese SOEs

Tang, Tanya Y. H. - In: Asian review of accounting 24 (2016) 3, pp. 274-294

Persistent link: https://www.econbiz.de/10011618624

An investigation of tax-related corporate political activity in china : evidence from consumption bribery

Tang, Tanya Y. H. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 1, pp. 77-103

Persistent link: https://www.econbiz.de/10014233734