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File name: SSRN-id2001714. ; Size: 332K
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One-Book Versus Two-Book System: Learnings from Europe
Christoph Watrin
University of Muenster
Nadine Ebert
University of Muenster
Martin Thomsen
University of Muenster
January 1, 2012
2012 American Taxation Association Midyear Meeting: JATA Conference
Abstract:
Despite ongoing debates about the effect of book-tax conformity on earnings management in consolidated statements, there is a paucity of evidence from Europe, where both one- and two-book systems occur. In this study, we examine the influence of one- and two-book systems on earnings management using the consolidated statements of 18,578 European firm-years from 2004 to 2009. We find that firms in a one-book system show significantly more earnings management in consolidated statements compared with those in a two-book system.
Number of Pages in PDF File: 50
Keywords: One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management
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Date posted: February 9, 2012
; Last revised: March 2, 2012
Suggested CitationWatrin, Christoph, Ebert, Nadine and Thomsen, Martin, One-Book Versus Two-Book System: Learnings from Europe (January 1, 2012). 2012 American Taxation Association Midyear Meeting: JATA Conference . Available at SSRN: http://ssrn.com/abstract=2001714 or http://dx.doi.org/10.2139/ssrn.2001714
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