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What is Book-Tax Differences and Earnings Management in China about?

This study examines the relationship between book-tax differences (BTDs), earnings management, and tax management in Chinese listed companies. Using tax-effect BTDs directly from financial statements, the study finds that firms with strong incentives for earnings and tax management have higher abnormal BTDs. Abnormal BTDs are associated with earnings management incentives (explaining 7.4% of the variation) and tax management incentives (explaining 27.8% of the variation), as well as their interaction (expla

Author

Hương Phạm

Language

EN