Year: 2004
Type: article
Abstract: This paper addresses the measurement differences between financial and tax reporting with an emphasis on the role each can have in gaining a better understanding of the other. The additional information provided by book-tax reporting differences can help tax administrators in determining compliance with the tax code, and assist investors in understanding the properties of reported corporate earnings. The paper also provides updated information on the magnitude and sources of book-tax reporting differences for U.S. corporations.
Source: National Tax Journal
Author: George A. Plesko
Institution: Massachusetts Institute of Technology
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W2133755485