The Main Factors of Book-tax Differences in China

被引：0
|
作者：
Lu, Di [1 ]
机构：
[1] Shaanxi Normal Univ, Int Business Sch, Xian 710119, Shaanxi, Peoples R China
来源：
2017 5TH INTERNATIONAL CONFERENCE ON PHYSICAL EDUCATION AND SOCIETY MANAGEMENT (ICPESM 2017), VOL. 1 | 2017年 / 70卷
关键词：
Book-tax Difference; Abnormal Book-tax Difference; Normal Book-tax Difference; EARNINGS MANAGEMENT; ADJUSTMENTS;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
Book-tax difference (BTD) is the most important breakthrough point for the research of book-tax relationships. From the perspective of accounting information demanders, this paper firstly discussed the previous studies related to BTD and China's special system background based on the theoretical basis of BTD; then, it measured both China's total BTD and abnormal BTD (ABTD); and fmally, it analyzed the operable items of BTD comprehensively. The findings of this paper will play a promoting role for the research about China's BTD evolution pattern and BTD constituent factors.
引用
收藏
页码：184 / 188
页数：5
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