Titolo Financial reporting and book-tax conformity: A review of the issues Periodico Financial reporting Anno: 2022 - Fascicolo: 1 - Pagina iniziale: 41 - Pagina finale: 77
This work reviews accounting research on book-tax conformity (BTC) with specific reference to financial reporting issues. There is an ongoing debate in the accounting literature about the impact of BTC levels (weak/strong) on accounting quality and on tax avoidance.