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

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  • Ben Mahjoub Lassaad
  • Halioui Khamoussi

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.

Suggested Citation

  • Ben Mahjoub Lassaad & Halioui Khamoussi, 2016. "Income smoothing and book tax conformity: some evidence on Paris stock exchange companies," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 6(2), pages 87-99.
    • Handle: RePEc:ids:intjaf:v:6:y:2016:i:2:p:87-99
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