Does taxable income under full disclosure of earnings provide incrementally useful information to investors?
Joonhyun Kim
| Year of publication: |
2020
|
|---|---|
| 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
|
| 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