Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

By Bradley S. Blaylock, Terry Shevlin, Ryan J. Wilson. 2012

250 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/f4e92585f93f098ed27321304afd924e33c28531

How researchers see this paper

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In Accounting

1. Tarek Abdelfattah
2. Riccardo Cimini

In Economics and Econometrics

1. Tarek Abdelfattah
2. Riccardo Cimini

Citations in the corpus

• Tax Avoidance and Ex Ante Cost of Capital (2017, unknown): “3 Numerous studies (e.g., Hanlon 2005, Ayers et al. 2009, Blaylock et al. 2012) provide evidence that investors impound information about the level of a firm’s tax avoidance (specifically, the magnitude of book-tax differences) into stock price.”
• How has the financial crisis affected earnings management? A European study (2015, background): “…Beaver et al. (2003), Penalva (1998), Petroni (1992), Petroni et al. (1999); about deferred tax valuation allowances of FAS no. 109: Ayers (1998), Blaylock et al. (2012), Chamberlain (1996), Chen and Daley (1996), Dunbar et al. (2004), Hanlon (2005), Lev and Nissim (2004), Miller and Skinner…”
• Tax Aggressiveness and Corporate Transparency (2019, unknown): “Rather, consistent with Blaylock et al. (2012), we are arguing that any market reaction to this difference stems from the signal about the quality of the firm’s GAAP earnings.”
• The association between book-tax conformity and earnings management (2014, unknown): “, Hanlon 2005; Blaylock et al. 2012) provide evidence consistent with investors using book-tax differences to detect earnings management and adjusting their expectation for future earnings accordingly. In a highly conformed system, book-tax differences are small or non-existent and therefore cannot ”
• Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, background): “Prior studies indicate that BTD (both permanent and temporary) are significantly associated with tax avoidance (Blaylock et al., 2012; Hanlon & Heitzman, 2010; Wilson, 2009).”