Anibal Baez-Diaz

Universidad de Puerto Rico - Department of Accounting

Ponce De Leon Avenue

00931-3300

Puerto Rico

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Scholarly Papers (1)

1.

Book-Tax Conformity of Earnings and the Pricing of Accruals

Review of Quantitative Finance and Accounting, Vol. 40, No. 3, 2013
Number of pages: 48 Posted: 03 May 2006 Last Revised: 26 Sep 2013
Anibal Baez-Diaz and Pervaiz Alam
Universidad de Puerto Rico - Department of Accounting and Kent State University
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Citation 1

Abstract:

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Discretionary tax accruals, tax conformity, book accruals