The Implications of Book-Tax Differences: A Meta-Analysis

Abstract

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Religion, crime, and financial reporting

“…Relatedly, we capture firms' tax avoidance by predicted tax benefits (e.g., Rego and Wilson 2012) and book-tax-differences (e.g., Wilson 2009). We acknowledge that there is inconsistent evidence on whether book-tax-differences indicate opportunistic reporting (see Evers et al 2016).…”

Tax Aggressiveness and Firm Value: Evidence From Industrial Goods Companies on the Nigerian Exchange Group

“…More again, leverage and operating lease expenses tend to be negatively associated with the effective tax rate. Evers et al (2016) assessed the implications of tax aggressiveness on firms' opportunistic behaviour via meta-regression. Results indicated that tax aggressiveness suggests opportunistic reporting behaviour and even more so of earnings management.…”

Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance

“…We based on the same assumption as e.g. [9,17,18] that BTDs are indeed indicative of opportunistic reporting behaviour, and even more so of earnings management. Tang states that BTDs are a useful indicator of earnings and tax management after accounting for the mechanical differences due to the divergent reporting rules for book and tax purposes.…”

“…There is a substantial diversity with respect to the measurement of BTDs as well as with regard to the definition of the proxies. [17] For the needs of our study, we decided to use the total BTDs (TBTDs) as suggested [21]. TBTDs represent the most comprehensive measure and capture both temporary and permanent BTDs.…”

“…TBTDs represent the most comprehensive measure and capture both temporary and permanent BTDs. [17] SHS Web of Conferences 92, 0 (2021) Globalization and its Socio-Economic Consequences 2020…”