We use a proprietary data set with detailed executive compensation information to examine
the relationship between the incentives of the tax director and GAAP and cash effective tax …

We investigate why temporary book-tax differences appear to serve as a useful signal of
earnings persistence. We first test and show that temporary book-tax differences provide …

We investigate whether politically sensitive contractors pay higher taxes and whether their
bargaining power reduces these tax costs. Using federal contractor data, we develop a new …

Tax avoidance, as a CSR issue, is critically important to a firm's long-term viability and the
government's ability to function. Aggressive tax avoidance schemes for shareholder wealth …

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 assesses the extent to which the disaggregated book-tax differences (BTDs)
detailed in the tax footnote are associated with earnings persistence and growth, and the …

We use aggregate Schedule M-3 tax return data from Subchapter C corporations to provide
descriptive evidence on book-tax differences from 2004 to 2013. Across the sample period …

This research is designed to investigate factors affecting the book-tax gap in the Tunisian
context. Despite the close link between financial and tax accounting in Tunisia, it has been …

We examine whether the FIN 48 reserve for contingent income tax liabilities reflects a firm's
tax sheltering activities, and whether that informativeness depends on monitoring …

We review the trends in book-tax diffrences in the United States since 2004 under an
evolving regulatory environment that has required businesses to provide greater disclosure …