问题描述：
英语翻译
Thus,contrary to teachings in popular accounting textbooks,
my main findings suggest that large positive BTDs do not,on average,
reveal information about a firm’s relative level of financial statement
conservatism.I additionally find that,on average,the unconditional fi-
nancial statement conservatism among firm-years with large negative
BTDs (LNBTDs,taxable income is greater than book income) is greater
than that of other sample firm-years,and,at the same time,the conditional
and unconditional conservatism in taxable income among firm-years with
large negative BTDs is less than that of other sample firm-years.Because
the increased financial statement conservatism among firm-years with
LNBTDs is unconditional in nature,and is not conditional in nature,the
increased conservatism among firm-years in this subsample does not trans-
late into higher earnings quality.
Thus,contrary to teachings in popular accounting textbooks,
my main findings suggest that large positive BTDs do not,on average,
reveal information about a firm’s relative level of financial statement
conservatism.I additionally find that,on average,the unconditional fi-
nancial statement conservatism among firm-years with large negative
BTDs (LNBTDs,taxable income is greater than book income) is greater
than that of other sample firm-years,and,at the same time,the conditional
and unconditional conservatism in taxable income among firm-years with
large negative BTDs is less than that of other sample firm-years.Because
the increased financial statement conservatism among firm-years with
LNBTDs is unconditional in nature,and is not conditional in nature,the
increased conservatism among firm-years in this subsample does not trans-
late into higher earnings quality.
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