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http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/3520| Title: | The Relation Between Financial and Tax Reporting Measures of Income |
| Issue Date: | 5-Jun-2013 |
| 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. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/1721 |
| Other Identifiers: | http://hdl.handle.net/1721.1/3520 |
| Appears in Collections: | MIT Items |
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