The persistence of book-tax differences

Author:

Abdul Wahab Nor Shaipah,Holland Kevin

Publisher

Elsevier BV

Subject

Accounting

Reference54 articles.

1. Tax planning, corporate governance and equity value;Abdul Wahab;The British Accounting Review,2012

2. Understanding U.S. corporate tax losses;Altshuler,2009

3. Tax avoidance, large positive temporary book-tax differences, and earnings persistence;Blaylock;The Accounting Review,2012

4. Initial conditions and moment restrictions in dynamic panel data models;Blundell;Journal of Econometrics,1998

5. The evolving Schedule M–3: a new era of corporate show and tell?;Boynton;National Tax Journal,2004

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