The determinants and effects of voluntary book-tax difference disclosures : evidence from earnings press releases
This study investigates the determinants and effects of voluntary book-tax difference (BTD) disclosures in earnings releases. Unlike prior studies, I find no evidence that managers are more likely to voluntarily disclose BTD information when firms have low earnings quality. I also find that managers...
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| Format: | Others |
| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/2152/6603 |