Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Theses Digitization Project
This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext …