RSU International Research Conference 2026 on Social Science and Humanities, Education, and Management
Year: 2026
Decomposing Book–Tax Differences: Evidence On Temporary And Permanent Components And Earnings Management In An Emerging Market
Jirarat Pipatnarapong, Yaowarak Sukwiboon, and Wattanee Rammapor
Pages: 336-346
Keywords: book–tax differences, temporary BTD, permanent BTD, earnings management, discretionary accruals
