Int. J. of Accounting and Finance   »   2016 Vol.6, No.2

 

 

Title: Income smoothing and book tax conformity: some evidence on Paris stock exchange companies

 

Authors: Ben Mahjoub Lassaad; Halioui Khamoussi

 

Addresses:
Imam Muhammad Ibn Saud Islamic University, Airport Road, Riyadh 13318, Saudi Arabia
Imam Muhammad Ibn Saud Islamic University, Airport Road, Riyadh 13318, Saudi Arabia

 

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.

 

Keywords: book-tax conformity; BTC; income smoothing; France; tax planning; taxation policy.

 

DOI: 10.1504/IJAF.2016.079076

 

Int. J. of Accounting and Finance, 2016 Vol.6, No.2, pp.87 - 99

 

Available online: 09 Sep 2016

 

 

Editors Full text accessAccess for SubscribersPurchase this articleComment on this article