This study aims to determine the trend of tax avoidance manufacturing company in the long
term. From the analysis of the trend of tax avoidance within relatively long period can be …

I investigate the role of book‐tax differences in indicating the persistence of earnings,
accruals, and cash flows for one‐period‐ahead earnings. I also examine whether the level …

Firms have the incentive to engage in corporate tax avoidance when the marginal benefits
exceed the marginal costs. In fact, when firms are under financial distress, the benefits of tax …

This paper examines empirical evidence on the impact of financial distress on tax avoidance
of 369 listed companies in Vietnam over the 2008–2020 period. Empirical results show the …

We investigate whether book-tax differences are associated with higher audit fees, a proxy
for auditor risk assessments and auditor effort. Our evidence suggests that there is a …

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 …

This paper examines how firms account for and report the tax benefits of employee stock
options (ESOs). The tax benefits of ESOs reduce taxes actually owed but enter stockholders' …

I examine the relation between book-tax differences (BTDs) and earnings growth. Because
financial accounting rules afford managers more flexibility and discretion in reporting than …

The objective of this paper is to provide preliminary evidence whether SFAS No. 109 tax
data might be useful in distinguishing between firms that do versus do not engage in …

(LPABTD) terhadap persistensi laba dan persistensi akrual. Penelitian ini menggunakan
data panel unbalanced untuk perusahaan-perusahaan yang terdaftar di Bursa Efek …