The effect of consistency in book-tax differences on analysts’ earnings forecasts : evidence from forecast accuracy and informativeness
Heeick Choi, Rui Hu, Khondkar Karim
| Year of publication: |
2020
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|---|---|
| Authors: | Choi, Heeick ; Hu, Rui ; Karim, Khondkar E. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 3, p. 1-17
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| Subject: | Analyst forecasts | Book-tax differences | Consistency | Information content | Information noise | Regulation Fair Disclosure | Finanzanalyse | Financial analysis | Informationswert | Information value | Prognose | Forecast | Prognoseverfahren | Forecasting model | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination | Informationsverhalten | Information behaviour |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2020.106740 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012253013