Construct · 1 fields · 1 citations

book-tax differences: 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.

Accounting

the gap between earnings reported to investors and taxable income reported to tax authorities, which signals earnings persistence.

In accounting, book-tax differences refers to the gap between earnings reported to investors and taxable income reported to tax authorities, which signals earnings persistence. This meaning comes from Hanlon (2005) in The Accounting Review.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how book-tax differences sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

earnings persistence1 fields · 1 citationsanchor · a standalone construct persistence4 fields · 4 citationsjingle · one word, four constructs

References

Hanlon, M. (2005). The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. The Accounting Review, 80(1), 137-166. https://doi.org/10.2308/accr.2005.80.1.137

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct