Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Mingjun Zhou

doi:10.1108/RAF-05-2014-0054

Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Mingjun Zhou

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	65-84
Number of pages	20
Journal	Review of Accounting and Finance
Volume	15
Issue number	1
DOIs	https://doi.org/10.1108/RAF-05-2014-0054
State	Published - Feb 8 2016

ASJC Scopus Subject Areas

Accounting
Finance
General Economics,Econometrics and Finance

Keywords

Earnings persistence
FIN48
Tax avoidance
Temporary differences

Access to Document

10.1108/RAF-05-2014-0054

Cite this

@article{8fe14b6b5e504fa6949dd2dca7b1027f,

title = "Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?",

keywords = "Earnings persistence, FIN48, Tax avoidance, Temporary differences",

author = "Mingjun Zhou",

note = "Publisher Copyright: {\textcopyright} Emerald Group Publishing Limited.",

year = "2016",

month = feb,

day = "8",

doi = "10.1108/RAF-05-2014-0054",

language = "English",

volume = "15",

pages = "65--84",

journal = "Review of Accounting and Finance",