Normal, Abnormal Book-Tax Differences And Accounting Conservatism
The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality). The major objective of this study was to examine the extent to which regulatory and opportunistic information in book- tax diff...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2017
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| Subjects: | |
| Online Access: | http://eprints.usm.my/37199/1/aamjaf13012017_5.pdf |