Construct · 1 fields · 1 citations

book-tax conformity: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

alignment of financial reporting income with taxable income, which can reduce the information in reported earnings.

In taxation, book-tax conformity refers to alignment of financial reporting income with taxable income, which can reduce the information in reported earnings. This meaning comes from Hanlon (2005) in The Journal of Law and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

alignment6 fields · 12 citationsjingle · one name, six constructs conformity3 fields · 5 citationsjingle · one word, three constructs information4 fields · 5 citationsjingle · one word, four constructs

References

Hanlon, M., Kelley Laplante, S., & Shevlin, T. (2005). Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income. The Journal of Law and Economics, 48(2), 407-442. https://doi.org/10.1086/497525

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