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book-tax conformity, information content, taxable income, book income, tax planning, earnings qualtiy
taxable income, book income, information content, tax planning, earnings quality
Book-tax conformity, information content, taxable income, book income
Corporate governance, abnormal accruals, future performance, accountability, value creation
Credit ratings, taxable income, book income, tax planning
Tax deferral, tax planning, firm value, future profitability, returns
Income shifting, tax planning
tax planning, e-commerce, income shifting
Income shifting, tax planning, financial reporting incentives, multinational corporations
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trapped cash, permanently reinvested earnings, foreign cash, tax planning
Book-tax differences, tax avoidance, taxable income, corporate income
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