Tác động của chênh lệch giữa lợi nhuận kế toán và thu nhập chịu thuế đến tính bền của lợi nhuận của các doanh nghiệp niêm yết phi tài chính

The research aims to evaluate the impact of the book-tax difference on earnings persistence in the context of businesses influenced by Covid-19. The study employed models developed by Hanlon (2005) and data on financial statements of non-financial listed firms on the Vietnam stock market in the period 2017 to 2022. With a regression model analyzing panel data, the research has provided empirical evidence on earnings persistence in listed firms and the negative impact of differences between accounting profits and taxable income and the impact of Covid-19 on earnings persistence. The results supports for State agencies to promulgate policies and accounting regulations to improve the earnings persistence. Besides, investors on the stock market also have more appropriate information for decision making.