Normal, Abnormal Book-Tax Differences And
Accounting Conservatism

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Normal, Abnormal Book-Tax Differences And Accounting Conservatism

The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality). The major objective of this study was to examine the extent to which regulatory and opportunistic information in book- tax diff...

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Bibliographic Details
Main Authors:	Koubaa, Rakia Riguen, Jarboui, Anis
Format:	Article
Language:	English
Published:	Asian Academy of Management (AAM) 2017
Subjects:	HD28-70 Management. Industrial Management
Online Access:	http://eprints.usm.my/37199/ http://eprints.usm.my/37199/1/aamjaf13012017_5.pdf

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