{"id":"https://openalex.org/W2596826586","doi":"https://doi.org/10.2139/ssrn.2910308","title":"The Implications of Book-Tax Differences: A Meta-Analysis","display_name":"The Implications of Book-Tax Differences: A Meta-Analysis","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2596826586","doi":"https://doi.org/10.2139/ssrn.2910308","mag":"2596826586"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.2910308","doi":"https://doi.org/10.2139/ssrn.2910308","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2910308","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2910308","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025733804","display_name":"Maria Theresia Evers","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Maria Theresia Evers","raw_affiliation_strings":["ZEW \u2013 Leibniz Centre for European Economic Research, P.O. Box 10 34 43, L 7,1, D-68034 Mannheim, 68034, Germany","ZEW \u2013 Leibniz Centre for European Economic Research"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ZEW \u2013 Leibniz Centre for European Economic Research, P.O. Box 10 34 43, L 7,1, D-68034 Mannheim, 68034, Germany","institution_ids":["https://openalex.org/I177364143"]},{"raw_affiliation_string":"ZEW \u2013 Leibniz Centre for European Economic Research","institution_ids":["https://openalex.org/I177364143"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013297258","display_name":"Ina Meier","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Ina Meier","raw_affiliation_strings":["University of Mannheim, Universitaetsbibliothek Mannheim, Zeitschriftenabteilung, Mannheim, 68131, Germany","University of Mannheim"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Mannheim, Universitaetsbibliothek Mannheim, Zeitschriftenabteilung, Mannheim, 68131, Germany","institution_ids":["https://openalex.org/I177802217"]},{"raw_affiliation_string":"University of Mannheim","institution_ids":["https://openalex.org/I177802217"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010999910","display_name":"Katharina Finke","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Katharina Finke","raw_affiliation_strings":["University of Mannheim - Accounting and Taxation, Mannheim, 68131, Germany","University of Mannheim - Accounting and Taxation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Mannheim - Accounting and Taxation, Mannheim, 68131, Germany","institution_ids":["https://openalex.org/I177802217"]},{"raw_affiliation_string":"University of Mannheim - Accounting and Taxation","institution_ids":["https://openalex.org/I177802217"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5025733804"],"corresponding_institution_ids":["https://openalex.org/I177364143"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6104000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6104000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.36469998955726624,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.006399999838322401,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/book-tax-differences","display_name":"book-tax differences","score":0.9399999976158142},{"id":"https://openalex.org/keywords/book-tax-conformity","display_name":"book-tax conformity","score":0.9980000257492065},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9850000143051147},{"id":"https://openalex.org/keywords/tax-sheltering","display_name":"tax sheltering","score":0.9959999918937683},{"id":"https://openalex.org/keywords/aggressive-accounting","display_name":"aggressive accounting","score":0.7329999804496765},{"id":"https://openalex.org/keywords/tax-accounting","display_name":"tax accounting","score":0.7200000286102295},{"id":"https://openalex.org/keywords/tax-returns","display_name":"tax returns","score":0.4449999928474426}],"concepts":[{"id":"https://openalex.org/C95190672","wikidata":"https://www.wikidata.org/wiki/Q815382","display_name":"Meta-analysis","level":2,"score":0.4745103716850281},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42728936672210693},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3483125567436218},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3346550464630127},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.146065354347229},{"id":"https://openalex.org/C126322002","wikidata":"https://www.wikidata.org/wiki/Q11180","display_name":"Internal medicine","level":1,"score":0.051945656538009644}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.2910308","doi":"https://doi.org/10.2139/ssrn.2910308","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2910308","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2910308","doi":"https://doi.org/10.2139/ssrn.2910308","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2910308","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Systematic Review","id":"https://openalex.org/study-designs/systematic-review"},{"display_name":"Meta-Analysis","id":"https://openalex.org/study-designs/meta-analysis"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7057410421","https://openalex.org/W3121658021","https://openalex.org/W1994642033","https://openalex.org/W4255963789","https://openalex.org/W6911154798","https://openalex.org/W3200738125","https://openalex.org/W3136849961","https://openalex.org/W4391848822","https://openalex.org/W4380367268","https://openalex.org/W2956062949"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2017-03-23T00:00:00"}