When do book–tax differences matter for earnings persistence? The role of sales decline

Dang Anh Tuan, Nguyen Ngoc Khanh Dung

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DOI: 10.1371/journal.pone.0344270
Published: 2026-10-28
Container: PLOS One
Publisher: Public Library of Science (PLoS)
Open access: unknown

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Cite this work

BibTeX

@article{allodium:10.1371/journal.pone.0344270,
  title = {When do book–tax differences matter for earnings persistence? The role of sales decline},
  author = {Dang Anh Tuan and Nguyen Ngoc Khanh Dung},
  year = {2026},
  journal = {PLOS One},
  doi = {10.1371/journal.pone.0344270},
  url = {https://doi.org/10.1371/journal.pone.0344270}
}

RIS

TY  - JOUR
TI  - When do book–tax differences matter for earnings persistence? The role of sales decline
AU  - Dang Anh Tuan
AU  - Nguyen Ngoc Khanh Dung
PY  - 2026
JO  - PLOS One
DO  - 10.1371/journal.pone.0344270
UR  - https://doi.org/10.1371/journal.pone.0344270
ER  -

APA

Tuan, D. A., & Dung, N. N. K. (2026). When do book–tax differences matter for earnings persistence? The role of sales decline. PLOS One. https://doi.org/10.1371/journal.pone.0344270

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crossref · retrieved 2026-11-10T10:47:43.208Z