Research on the Correlation between Book-Tax Difference and Earnings Management
Yin-Hua Liao, Qian-Ru Fu
Available Online March 2015.
- https://doi.org/10.2991/icetem-15.2015.5How to use a DOI?
- Book-Tax Differences, accounting profit, income tax, earnings management
- Book-tax differences of listed companies presented an expanding trend since the implement of the new accounting standards and the earnings management of the management layers may have influence on the fluctuation of book-tax difference. This essay got the abnormal book-taxable income difference by using regression analysis and replaced earning management with the combination of total accruals and discernable accruals to construct an estimation model for the correlation between book-tax difference and earnings management. Considering the effects earnings management had on the expanding trend of abnormal book-taxable income difference, this research took the financial data of China’s listed companies in 2009 to 2013 as the original data, and the results revealed that the book-tax differences of China’s listed companies were expanding and there was positive correlation between them and earnings management. Tax avoidance was one important element influencing book-tax income differences.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Yin-Hua Liao AU - Qian-Ru Fu PY - 2015/03 DA - 2015/03 TI - Research on the Correlation between Book-Tax Difference and Earnings Management BT - 2015 International Conference on Education Technology and Economic Management PB - Atlantis Press SP - 27 EP - 32 SN - 2352-5398 UR - https://doi.org/10.2991/icetem-15.2015.5 DO - https://doi.org/10.2991/icetem-15.2015.5 ID - Liao2015/03 ER -