book-tax differences

  1. J

    Book tax differences are they affected by equity based compensation

    Description This study aims to investigate the moderating effect of equity-based compensation on the sources of book-tax differences. The authors investigate whether equity-based compensation affects the association between book-tax differences and tax planning, and the association between...
    • jasminepvk
    • Thread
    • book-tax differences earnings management equity-based compensation tax planning
    • Replies: 0
    • Forum: Statistics
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