Book-tax Differences

Book-Tax Differences is an accounting construct that denotes the discrepancy between a firm’s financial (book) income and its taxable income arising from differences in recognition, measurement, and classification rules between financial reporting standards and tax law.

163

Publications

12.2K

Citations

210

Authors

163

Institutions

Publications per year

2017–2026

Variants

Btd

Parents

Tax Accounting

Children

Asset Impairment DifferencesBook-tax ConformityBook-tax GapCross-border Book-tax DifferencesDevelopment Tax TreatmentFinancial Reporting IncomeForeign Tax DifferencesInstitutional Effects On Book-tax DifferencesInventory Valuation DifferencesPension Accounting Differences

Publications

163

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences

Michelle Hanlon · The Accounting Review · 2005 · 789 citations

Business, Accountancy, Accounting +9

Earnings Management: New Evidence Based on Deferred Tax Expense

John D. Phillips, Morton Pincus, Sonja O. Rego · The Accounting Review · 2003 · 710 citations

Business, Accountancy, Accounting +13

Book-Tax Differences and Internal Revenue Service Adjustments

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

Public Affairs, Accountancy, Public Finance +16

Taxable Income, Future Earnings, and Equity Values

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

Business, Accountancy, Accounting +16

The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms

Lillian F. Mills, Kaye J. Newberry · Journal of the American Taxation Association · 2001 · 476 citations

Business, Accountancy, Accounting +16

1–5 of 163

Authors

210

LF
Lillian F. Mills
The University of Texas at Austin, United States
10 publications · 1.6K citations
10
h-index
TS
Terry Shevlin
University of California, Irvine, United States
9 publications · 926 citations
9
h-index
SO
Sonja O. Rego
Indiana University, United States
8 publications · 1.4K citations
8
h-index
MP
Morton Pincus
University of California, Irvine, United States
7 publications · 1.3K citations
7
h-index
MH
Michelle Hanlon
Massachusetts Institute of Technology, United States
7 publications · 1.5K citations
7
h-index

1–5 of 210

Institutions

163

1–8 of 163

Venues

SSRN Electronic Journal
Repository · 47 publications · 2.6K citations
24
h-index
Journal of the American Taxation Association
11 publications · 1K citations
11
h-index
The Accounting Review
11 publications · 3.7K citations
11
h-index
National Tax Journal
NTJ · 7 publications · 503 citations
7
h-index
Contemporary Accounting Research
CAR · 5 publications · 602 citations
5
h-index

1–5