Research On The Influencing Factors Of Book-tax Differences In NEEQ

The research on the influencing factors of the book-tax differences in listed companies always been a hot issue in the theoretical circle,and a large number of research results have also been achieved.The research shows that under separation modes of accounting principles and taxation laws,book-tax differences are common,and the main factors that affect them include institutional factors,earnings management and tax avoidance behavior.With the national expansion of National Equities Exchange and Quotations(NEEQ),the status of NEEQ in the capital market has become more and more important.Are the influencing factors of listed company's book-tax differences also the institutional factors,earnings management and tax avoidance behavior? How is the relationship between the influencing factors and book-tax differences of NEEQ?This thesis will discuss the influencing factors of book-tax differences of NEEQ,which is an important supplement to the research on the factors that influence book-tax differences.In this thesis,NEEQ are as the research object,and literature research method,comparative analysis method,and empirical research method are used to study the influencing factors of book-tax differences and the specific influence of various factors on book-tax differences.Firstly,the thesis analyzes the relationship between the influencing factors of book-tax differences of the listed companies and analyzes the specific impact of the influencing factors on book-tax differences.Then,the model is built on the basis of theoretical analysis to do further empirical research.The research suggests that,institutional factors,earnings management,and tax avoidance behavior are important influencing factors for book-tax differences of NEEQ,which are the same as listed companies.The factors affecting book-tax differences of NEEQ are different from listed companies in specific projects.Book-tax differences of NEEQ are significantly positively correlated with earnings management and tax avoidance.Earnings management and tax avoidance behavior can all be used as indicators for judging book-tax differences of NEEQ.The conclusions of the study will enable external information users to deepen their understanding of NEEQ,and provide reference for controlling book-tax differences and identifying the earnings management and tax avoidance behavior of NEEQ.