Concepedia

Book-tax Difference Allocation

Book-Tax Difference Allocation is a methodological construct in accounting that specifies the systematic assignment of discrepancies between financial accounting income (book income) and taxable income to particular temporal, jurisdictional, or causal categories in order to enhance the transparency, interpretability, and diagnostic utility of financial reporting and tax compliance.

39

Publications

2.8K

Citations

64

Authors

47

Institutions

Publications per year

2017–2026

14

Parents

Publications

39

Book-Tax Differences and Internal Revenue Service Adjustments

Lillian F. Mills · Journal of Accounting Research · 1998 · 599 citations

, , +16

Taxable Income, Future Earnings, and Equity Values

Baruch Lev, Doron Nissim · The Accounting Review · 2004 · 506 citations

, , +16

The Divergence between Book Income and Tax Income

Mihir A. Desai · Tax Policy and the Economy · 2003 · 204 citations

, , +14

Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?*

David P. Weber · Contemporary Accounting Research · 2009 · 182 citations

, , +12

Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*

Benjamin C. Ayers, Stacie Kelley Laplante, Sean T. McGuire · Contemporary Accounting Research · 2010 · 174 citations

, , +16

1–5 of 39

Authors

64

  1. LF
    Lillian F. Mills

    The University of Texas at Austin, United States

    5 publications · 829 citations

    5

    h-index

  2. NS
    Nor Shaipah Abdul Wahab

    Taylor's University, Malaysia

    3 publications · 69 citations

    3

    h-index

  3. DN
    Doron Nissim

    Columbia University, United States

    2 publications · 554 citations

    2

    h-index

  4. WL
    Wei Ling Tye

    University of Southampton, United Kingdom

    2 publications · 56 citations

    2

    h-index

  5. RC
    Richard C. Sansing

    Dartmouth College, United States

    2 publications · 193 citations

    2

    h-index

1–5 of 64

Institutions

47

  1. Taylor's University

    Subang Jaya, Malaysia

    3 h-index

    7 publications

    181 citations

  2. New York University

    New York, United States

    3 h-index

    3 publications

    585 citations

  3. Universitas Trisakti

    Jakarta, Indonesia

    3 h-index

    5 publications

    153 citations

  4. University of Arizona

    Tucson, United States

    2 h-index

    2 publications

    191 citations

  5. University of Southampton

    Southampton, United Kingdom

    2 h-index

    2 publications

    56 citations

  6. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    51 citations

  7. Columbia University

    New York, United States

    2 h-index

    2 publications

    554 citations

  8. Nanjing University of Finance and Economics

    Nanjing, China

    2 h-index

    2 publications

    80 citations

1–8 of 47

Venues

  1. SSRN Electronic Journal

    Repository · 9 publications · 184 citations

    9

    h-index

  2. Contemporary Accounting Research

    CAR · 4 publications · 537 citations

    4

    h-index

  3. 2

    h-index

  4. Social Responsibility Journal

    1 publications · 172 citations

    1

    h-index

  5. Jurnal Riset Akuntansi dan Keuangan

    1 publications · 30 citations

    1

    h-index

1–5