会计-税收差异、盈余管理及市场反应.pdf

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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