Normal, Abnormal Book-Tax Differences And Accounting Conservatism
The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality). The major objective of this study was to examine the extent to which regulatory and opportunistic information in book- tax differences influence accounting c...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM),
2017.
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| Subjects: | |
| Online Access: | Get fulltext |