Abstract
differenceis
andBook-taxable
implemented earnings significantlypositive
the and
correlativeinother6 2006,the
1999,2002,2004,2005
years;(4)Inyear
andBook-taxable
betweenthe offixedassets earnings
relationship depreciation
differenceis 2002—2006,financial
significantlypositivecorrelative;(5)During
differenceis correlative
andBook—taxable
expenses earnings significantlynegative
differenceis
each andBook—taxable
2002—2004,subsidies earnings
year;(6)During
each 1999or
correlative 2005,therelationship
positive year;(7)In
significantly
orother assetsand
amortizationof assets
between intangible long-term
Book.taxable differenceis correlative;(8)The
earnings significantlynegative
is
variable andBook-taxabledifference
surplus earnings significantly
capital
in
correlative2002.
negative
for
evidencesthatBook·taxdifferenceused
2.Experience being earnings
management
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