Concepedia

Temporary Book-tax Differences

Temporary Book-Tax Differences is a financial reporting discrepancy arising from timing differences between the recognition of revenues and expenses in financial accounting and tax accounting, which will reverse in future periods, thereby distinguishing it from permanent differences that do not reverse.

40

Publications

3.1K

Citations

65

Authors

58

Institutions

Publications per year

2017–2026

8

Variants

Temporary Book-tax Difference

Parents

Publications

40

Taxable Income, Future Earnings, and Equity Values

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

, , +16

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

Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

Bradley S. Blaylock, Terry Shevlin, Ryan J. Wilson · The Accounting Review · 2011 · 264 citations

, , +10

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 40

Authors

65

  1. TS
    Terry Shevlin

    University of California, Irvine, United States

    4 publications · 780 citations

    4

    h-index

  2. RJ
    Ryan J. Wilson

    University of Iowa, United States

    3 publications · 348 citations

    3

    h-index

  3. DH
    Der‐Fen Huang

    National Dong Hwa University, Taiwan

    3 publications · 56 citations

    3

    h-index

  4. QW
    Qiang Wu

    Hong Kong Polytechnic University, Hong Kong SAR China

    3 publications · 479 citations

    3

    h-index

  5. SK
    Stacie Kelley Laplante

    University of Wisconsin–Madison, United States

    3 publications · 212 citations

    3

    h-index

1–5 of 65

Institutions

58

  1. University of California, Irvine

    Irvine, United States

    5 h-index

    5 publications

    732 citations

  2. University of Iowa

    Iowa City, United States

    4 h-index

    4 publications

    509 citations

  3. Rensselaer Polytechnic Institute

    Troy, United States

    3 h-index

    6 publications

    1.1K citations

  4. National Dong Hwa University

    Hualien City, Taiwan

    3 h-index

    4 publications

    82 citations

  5. United States Department of the Treasury

    Washington, United States

    2 h-index

    2 publications

    67 citations

  6. Taylor's University

    Subang Jaya, Malaysia

    2 h-index

    3 publications

    55 citations

  7. University of Notre Dame

    Notre Dame, United States

    2 h-index

    2 publications

    216 citations

  8. University of Sfax

    Sfax, Tunisia

    2 h-index

    2 publications

    36 citations

1–8 of 58

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 380 citations

    8

    h-index

  2. The Accounting Review

    6 publications · 1.6K citations

    6

    h-index

  3. Journal of the American Taxation Association

    4 publications · 413 citations

    4

    h-index

  4. National Tax Journal

    NTJ · 2 publications · 60 citations

    2

    h-index

  5. Cogent Business & Management

    2 publications · 34 citations

    2

    h-index

1–5