Book-Tax Income Differences and Major Determining Factors

B. Brian Lee, William Vetter and Michael Williams

Accounting and Finance Research, 2015, vol. 4, issue 3, 55

Abstract: Book-tax income differences frequently serve as a key proxy in studies investigating earnings management and tax sheltering activities. This is reasonable because managers can manage either book income or tax income to accomplish their personal agendas. However, because a substantial portion of the book-tax differences are affected by unidentified factors, researchers should use them with caution and include additional relevant variables that could augment their findings.  Â

Date: 2015
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