Matches in SemOpenAlex for { <https://semopenalex.org/work/W1532293896> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W1532293896 endingPage "504" @default.
- W1532293896 startingPage "469" @default.
- W1532293896 abstract "I investigate the relation between conservatism and book-tax differences (BTDs), where “conservatism” refers to conservatism in the financial statement context (as opposed to the taxable income context). Specifically, “conservatism” refers to conditional and unconditional conservatism per Basu (1997). The primary objective of my study is to further the use of BTDs in financial statement analysis. I find that, on average, the conditional and unconditional financial statement conservatism of firm-years with large positive BTDs (book income is greater than taxable income) is similar to that of other sample firm-years, while the conditional and unconditional conservatism in taxable income of firm-years with large positive BTDs is greater than that of other sample firm-years. Thus, contrary to teachings in popular accounting textbooks, my main findings suggest that large positive BTDs do not, on average, reveal information about a firm's relative level of financial statement conservatism. I additionally find that, on average, the unconditional financial statement conservatism among firm-years with large negative BTDs (LNBTDs, taxable income is greater than book income) is greater than that of other sample firm-years, and, at the same time, the conditional and unconditional conservatism in taxable income among firm-years with large negative BTDs is less than that of other sample firm-years. Because the increased financial statement conservatism among firm-years with LNBTDs is unconditional in nature, and is not conditional in nature, the increased conservatism among firm-years in this subsample does not translate into higher earnings quality." @default.
- W1532293896 created "2016-06-24" @default.
- W1532293896 creator A5009711891 @default.
- W1532293896 date "2009-07-01" @default.
- W1532293896 modified "2023-10-17" @default.
- W1532293896 title "Conservatism and Book-Tax Differences" @default.
- W1532293896 cites W1554060338 @default.
- W1532293896 cites W1589707757 @default.
- W1532293896 cites W2033076206 @default.
- W1532293896 cites W2039479473 @default.
- W1532293896 cites W2081432842 @default.
- W1532293896 cites W2086440694 @default.
- W1532293896 cites W2116439408 @default.
- W1532293896 cites W2140662150 @default.
- W1532293896 cites W2170694901 @default.
- W1532293896 cites W2321597487 @default.
- W1532293896 cites W3121170839 @default.
- W1532293896 cites W3121826052 @default.
- W1532293896 cites W3121890812 @default.
- W1532293896 cites W3121951548 @default.
- W1532293896 cites W3122652727 @default.
- W1532293896 cites W3122706194 @default.
- W1532293896 cites W3123435704 @default.
- W1532293896 cites W3123593299 @default.
- W1532293896 cites W3124572978 @default.
- W1532293896 cites W3124758923 @default.
- W1532293896 cites W3124907716 @default.
- W1532293896 doi "https://doi.org/10.1177/0148558x0902400307" @default.
- W1532293896 hasPublicationYear "2009" @default.
- W1532293896 type Work @default.
- W1532293896 sameAs 1532293896 @default.
- W1532293896 citedByCount "28" @default.
- W1532293896 countsByYear W15322938962012 @default.
- W1532293896 countsByYear W15322938962013 @default.
- W1532293896 countsByYear W15322938962015 @default.
- W1532293896 countsByYear W15322938962016 @default.
- W1532293896 countsByYear W15322938962017 @default.
- W1532293896 countsByYear W15322938962018 @default.
- W1532293896 countsByYear W15322938962019 @default.
- W1532293896 countsByYear W15322938962020 @default.
- W1532293896 countsByYear W15322938962021 @default.
- W1532293896 countsByYear W15322938962022 @default.
- W1532293896 countsByYear W15322938962023 @default.
- W1532293896 crossrefType "journal-article" @default.
- W1532293896 hasAuthorship W1532293896A5009711891 @default.
- W1532293896 hasConcept C121955636 @default.
- W1532293896 hasConcept C151730666 @default.
- W1532293896 hasConcept C157263771 @default.
- W1532293896 hasConcept C162324750 @default.
- W1532293896 hasConcept C17744445 @default.
- W1532293896 hasConcept C185592680 @default.
- W1532293896 hasConcept C198531522 @default.
- W1532293896 hasConcept C199521495 @default.
- W1532293896 hasConcept C199539241 @default.
- W1532293896 hasConcept C2779343474 @default.
- W1532293896 hasConcept C2781027943 @default.
- W1532293896 hasConcept C2781426361 @default.
- W1532293896 hasConcept C43617362 @default.
- W1532293896 hasConcept C86803240 @default.
- W1532293896 hasConcept C94625758 @default.
- W1532293896 hasConcept C96640997 @default.
- W1532293896 hasConceptScore W1532293896C121955636 @default.
- W1532293896 hasConceptScore W1532293896C151730666 @default.
- W1532293896 hasConceptScore W1532293896C157263771 @default.
- W1532293896 hasConceptScore W1532293896C162324750 @default.
- W1532293896 hasConceptScore W1532293896C17744445 @default.
- W1532293896 hasConceptScore W1532293896C185592680 @default.
- W1532293896 hasConceptScore W1532293896C198531522 @default.
- W1532293896 hasConceptScore W1532293896C199521495 @default.
- W1532293896 hasConceptScore W1532293896C199539241 @default.
- W1532293896 hasConceptScore W1532293896C2779343474 @default.
- W1532293896 hasConceptScore W1532293896C2781027943 @default.
- W1532293896 hasConceptScore W1532293896C2781426361 @default.
- W1532293896 hasConceptScore W1532293896C43617362 @default.
- W1532293896 hasConceptScore W1532293896C86803240 @default.
- W1532293896 hasConceptScore W1532293896C94625758 @default.
- W1532293896 hasConceptScore W1532293896C96640997 @default.
- W1532293896 hasIssue "3" @default.
- W1532293896 hasLocation W15322938961 @default.
- W1532293896 hasOpenAccess W1532293896 @default.
- W1532293896 hasPrimaryLocation W15322938961 @default.
- W1532293896 hasRelatedWork W1977731834 @default.
- W1532293896 hasRelatedWork W1984706499 @default.
- W1532293896 hasRelatedWork W2065968233 @default.
- W1532293896 hasRelatedWork W2379513135 @default.
- W1532293896 hasRelatedWork W4212949444 @default.
- W1532293896 hasRelatedWork W4213306066 @default.
- W1532293896 hasRelatedWork W4233911430 @default.
- W1532293896 hasRelatedWork W4239272949 @default.
- W1532293896 hasRelatedWork W4246228297 @default.
- W1532293896 hasRelatedWork W4246276854 @default.
- W1532293896 hasVolume "24" @default.
- W1532293896 isParatext "false" @default.
- W1532293896 isRetracted "false" @default.
- W1532293896 magId "1532293896" @default.
- W1532293896 workType "article" @default.