Does taxable income under full disclosure of earnings provide incrementally useful information to investors?
Joonhyun Kim
| Year of publication: |
2020
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|---|---|
| Authors: | Kim, Joonhyun |
| Published in: |
Journal of Asian finance, economics and business : JAFEB. - Seongnam, Gyeonggi, South Korea : Korea Distribution Science Association, ISSN 2288-4645, ZDB-ID 2929132-X. - Vol. 7.2020, 9, p. 271-281
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| Subject: | Earnings Announcement | Taxable Income | Book Tax Difference | Disclosure Quality | Earnings Persistence | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Gewinn | Profit | Gewinnermittlung | Profit determination | Einkommensteuer | Income tax | Ankündigungseffekt | Announcement effect | Einkommen | Income | Informationswert | Information value | Bilanzpolitik | Accounting policy | Einkommensverteilung | Income distribution | Körperschaftsteuer | Corporate income tax |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | "An earlier version of this research was presented at the "2019 Spring Conference of Korean Academic Society Accounting" on April 27, 2019" - Fußnote |
| Other identifiers: | 10.13106/jafeb.2020.vol7.no9.271 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012670829