Income smoothing and book tax conformity: some evidence on Paris stock exchange companies

Ben Mahjoub Lassaad and Halioui Khamoussi

International Journal of Accounting and Finance, 2016, vol. 6, issue 2, 87-99

Abstract: This paper investigates whether book tax conformity and tax planning are linked to firms' income smoothing. We attempt to explore taxation policy in the French context and we tend to associate it with income smoothing. This study is performed using a large sample of French listed companies. Empirical results show that French companies have high value of book-tax conformity, which affects negatively income smoothing practices.

Keywords: book-tax conformity; BTC; income smoothing; France; tax planning; taxation policy. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ids:intjaf:v:6:y:2016:i:2:p:87-99

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