The Study on the Relationship between Conservatism and Book-Tax Differences
碩士 === 南台科技大學 === 會計資訊系 === 95 === The topic of book-tax differences（BTDs）has been discussed in resent years. Lev and Nissim（2004）find that the ratio of taxable income to book income predicts future earnings growth. Hanlon（2005）finds that large BTDs signal less persistence in book income. In addit...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/21151210303806973796 |