Concepedia

Permanent Book-tax Differences

Permanent Book-Tax Differences is a type of book-tax discrepancy that arises from transactions or events which, due to statutory or regulatory provisions, result in differences between financial accounting income and taxable income that will never reverse over time.

45

Publications

3.8K

Citations

78

Authors

64

Institutions

Publications per year

2017–2026

10

Variants

Permanent Differences

Parents

Publications

45

Taxable Income, Future Earnings, and Equity Values

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

, , +16

Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information

Petro Lisowsky · The Accounting Review · 2010 · 470 citations

, , +17

The Effect of Corporate Tax Avoidance on the Cost of Equity

Beng Wee Goh, Jimmy Lee, Chee Yeow Lim et al. · The Accounting Review · 2016 · 413 citations · Full text

, , +14

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Bill B. Francis, Iftekhar Hasan, Qiang Wu · Journal of the American Taxation Association · 2014 · 216 citations

, , +14

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

Chun Keung Hoi, Qiang Wu, Hao Zhang · The Accounting Review · 2013 · 184 citations · Full text

, , +10

1–5 of 45

Authors

78

  1. SO
    Sonja O. Rego

    Indiana University, United States

    3 publications · 290 citations

    3

    h-index

  2. QW
    Qiang Wu

    Hong Kong Polytechnic University, Hong Kong SAR China

    3 publications · 479 citations

    3

    h-index

  3. SK
    Stacie Kelley Laplante

    University of Wisconsin–Madison, United States

    3 publications · 212 citations

    3

    h-index

  4. JA
    Jared A. Moore

    Oregon State University, United States

    3 publications · 150 citations

    3

    h-index

  5. MC
    Ming‐Lei Chang

    Yuan Ze University, Taiwan

    2 publications · 30 citations

    2

    h-index

1–5 of 78

Institutions

64

  1. University of California, Irvine

    Irvine, United States

    4 h-index

    4 publications

    660 citations

  2. Oregon State University

    Corvallis, United States

    3 h-index

    4 publications

    265 citations

  3. Indiana University

    Bloomington, United States

    3 h-index

    3 publications

    196 citations

  4. Rensselaer Polytechnic Institute

    Troy, United States

    3 h-index

    6 publications

    1.1K citations

  5. Singapore Management University

    Singapore, Singapore

    2 h-index

    5 publications

    919 citations

  6. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    2 publications

    492 citations

  7. University of Michigan–Dearborn

    Dearborn, United States

    2 h-index

    2 publications

    92 citations

  8. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    2 h-index

    2 publications

    263 citations

1–8 of 64

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 588 citations

    11

    h-index

  2. The Accounting Review

    6 publications · 1.8K citations

    6

    h-index

  3. Journal of the American Taxation Association

    4 publications · 413 citations

    4

    h-index

  4. Contemporary Accounting Research

    CAR · 4 publications · 435 citations

    4

    h-index

  5. National Tax Journal

    NTJ · 3 publications · 184 citations

    3

    h-index

1–5