The Relation Between Financial and Tax Reporting Measures of Income

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/3520

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DC Field	Value	Language
dc.creator	Manzon, Gil B. Jr	-
dc.creator	Plesko, George A.	-
dc.date	2003-06-02T20:23:22Z	-
dc.date	2003-06-02T20:23:22Z	-
dc.date	2003-06-02T20:23:22Z	-
dc.date.accessioned	2013-06-04T16:19:06Z	-
dc.date.available	2013-06-04T16:19:06Z	-
dc.date.issued	2013-06-05	-
dc.identifier	http://hdl.handle.net/1721.1/3520	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/1721	-
dc.description	We examine the magnitude and sources of difference between income for tax and financial reporting purposes using publicly available data from 1988 to 1998. We find evidence that the book-tax income spread has generally increased over time, but that a relatively small set of variables are able to explain this increase. We also find that these same variables explain a large percentage of the variation in the book-tax spread across firms. While neither supporting, nor disproving, the existence and growth in tax sheltering behavior, the results do suggest that financial statement-based measures of income have become less representative of firms' taxable income.	-
dc.format	120296 bytes	-
dc.format	application/pdf	-
dc.language	en_US	-
dc.relation	MIT Sloan School of Management Working Paper;4332-01	-
dc.title	The Relation Between Financial and Tax Reporting Measures of Income	-
dc.type	Working Paper	-
Appears in Collections:	MIT Items

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