The Effect of Book-Tax Difference on Earnings Quality: Empirical Evidence from KOSPI companies in Korea
This paper investigates the role of temporary Book-Tax Differences(BTD) as a proxy for earnings quality using various measures to provide alternative indicators of earnings quality. Hence, it combines most frequently used hypotheses with some modifications. First, we partition total temporary BTD in...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
People & Global Business Association (P&GBA)
2019-09-01
|
| Series: | Global Business and Finance Review |
| Subjects: | |
| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20191013210808-1F984.pdf |