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- W2392162011 abstract "Based on the data of Chinese A- share listed companies from 2010 to 2011,the paper investigates the relation among internal control,book- tax differences and earnings persistence. Results show that internal control is associated with earnings persistence,and earnings persistence of firm with large temporary book- tax differences is weaker;compared with internal control quality,book- tax differences will have incremental explanatory power for the persistence of per- tax earnings. This indicates that book- tax differences serve as a useful signal of investment decision in the capital market,which provides incremental information of earnings quality over the internal control." @default.
- W2392162011 created "2016-06-24" @default.
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- W2392162011 date "2015-01-01" @default.
- W2392162011 modified "2023-09-24" @default.
- W2392162011 title "Internal Control,Book- Tax Differences and Earnings Persistence" @default.
- W2392162011 hasPublicationYear "2015" @default.
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