Date of Award
2011
Document Type
Thesis
Degree Name
Master of Science in Accountancy
Department
Accounting and Finance
First Advisor
Vaziri, Mo
Second Advisor
Liu, Xiang
Third Advisor
Sarwar, Ghulam
Abstract
This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext Amsterdam using 2004 IFRS and Dutch GAAP figures. Data are derived electronically from Compustat Global database and hand collected from annual reports available in individual company's websites.
Recommended Citation
Dagoon, Jinky Lunaspe, "Impact of adopting the International Financial Reporting Standards on book-tax differences: Evidence from Dutch listed companies" (2011). Theses Digitization Project. 3895.
https://scholarworks.lib.csusb.edu/etd-project/3895
