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Trends in book-tax income and balance sheet differences

Mills, Lillian; Newberry, Kaye; Trautman, William B


We use Compustat and tax return data to describe trends from 1991-1998 in differences between book and tax measures of income and balance sheet amounts. Our primary findings confirm that book-tax income differences are growing throughout the 1990s. Extending prior work, we partition the sample to describe the differences by industry, global character and profitability. Secondly, we compare Compustat financial statement assets and liabilities to the book balance sheet reported on the tax return...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper


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