Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 215

Full Length Research Paper

Measuring abnormal book-tax differences: Evidence from U.S. quoted firms

Yang Lou
  • Yang Lou
  • Department of Accounting, Xi’an Jiaotong-Liverpool University, Suzhou, China.
  • Google Scholar
Yicheng Wang
  • Yicheng Wang
  • School of Intelligent Finance and Business, Xi’an Jiaotong-Liverpool University, Suzhou, China.
  • Google Scholar


  •  Received: 12 July 2024
  •  Accepted: 13 August 2024
  •  Published: 31 August 2024

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