The Influence of Book-Tax Differences on Earnings Informativeness
碩士 === 國立雲林科技大學 === 會計系 === 105 === Prior studies suggest that book-tax differences (BTD) contain both information about the divergent reporting rules for book and tax purpose and information about earnings and a firm’s aggressive tax management. Based on the model suggested by Collins, Kothari, Sha...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a85v4v |
| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 105 === Prior studies suggest that book-tax differences (BTD) contain both information about the divergent reporting rules for book and tax purpose and information about earnings and a firm’s aggressive tax management. Based on the model suggested by Collins, Kothari, Shanken and Sloan (1994), this study firstly examines whether book-tax differences (BTD) have an effect on earnings informativeness. Secondly, the present study follows Tang and Firth’s (2011; 2012) model and divides the BTDs into normal book-tax differences (NBTDs) and abnormal book-tax differences (ABTDs), then reexamines the empirical regressions. The empirical result shows that book-tax differences (BTD) can improve the informativeness of both current and future earnings. Further analysis reveals that the improved earnings informativeness is associated with the normal book-tax differences (NBTDs). This study demonstrates diagnostic checks and evidences the results are robust to the various specifications.
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