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JOURNAL OF ACCOUNTING AND FINANCE
Non-institutional Determinants of Book-Tax Differences:
Evidence from China
Author(s): Yue’e Long, Kangtao Ye, Mingjun Lv
Citation: Yue’e Long, Kangtao Ye, Mingjun Lv, (2013) "Non-institutional Determinants of Book-Tax Differences: Evidence from China," Journal of Accounting and Finance, Vol. 13, Iss. 3, pp. 146 - 153
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Accounting income often differs from taxable income due to the different aim between accounting and
taxation. Except for this institutional factor, Book-Tax Differences (BTD) often delivers some information
about the influence of non-institutional factors, such as earnings management. In this article, we
investigate the non-institutional factors that influence BTD. Among the main findings, it is deserved to
mention that institutional investors play a negative role in BTD. In order to reduce the interest invading
by institutional investor over individual investor, and to promote the capital market to run efficiently and
fairly, it is emergent to improve transparency of listed company’s information disclosure.
