Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence

Author:

Blaylock Bradley S.,Shevlin Terry J.,Wilson Ryan J.

Publisher

Elsevier BV

Reference31 articles.

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1. The effect of tax avoidance on earnings persistence: evidence from China;Journal of Economic and Administrative Sciences;2024-04-16

2. Financial constraints and corporate governance as moderating variables for the determinants of tax avoidance;Investment Management and Financial Innovations;2022-03-22

3. Financial accounting for deferred taxes: a systematic review of empirical evidence;Management Review Quarterly;2021-09-27

4. Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis;GATR Accounting and Finance Review;2021-06-29

5. Research in accounting for income taxes;Journal of Accounting and Economics;2012-02

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