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Keywords: Book-tax differences
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (2): 286–303.
Published: 22 August 2025
...Bao Nhu Thi Le; Buu Kiem Dang; Chien Van Nguyen Purpose This study aims to explore the impact of book-tax differences (BTDs) on earnings quality, focusing on earnings persistence and informativeness. Additionally, it investigates whether this impact varies across three distinct periods: before...
