Income smoothing and book tax conformity: some evidence on Paris stock exchange companies
by Ben Mahjoub Lassaad; Halioui Khamoussi
International Journal of Accounting and Finance (IJAF), Vol. 6, No. 2, 2016

Abstract: This paper investigates whether book tax conformity and tax planning are linked to firms' income smoothing. We attempt to explore taxation policy in the French context and we tend to associate it with income smoothing. This study is performed using a large sample of French listed companies. Empirical results show that French companies have high value of book-tax conformity, which affects negatively income smoothing practices.

Online publication date: Mon, 12-Sep-2016

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