The predictive ability of taxable income for future performance : the impact of high tax planning
Yong Qiang Chen, Flora Niu, Tao Zeng
| Year of publication: |
2025
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|---|---|
| Authors: | Chen, Yong Qiang ; Niu, Flora ; Zeng, Tao |
| Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-3838, ZDB-ID 2511783-X. - Vol. 24.2025, 1, p. 101-124
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| Subject: | fundamental analysis | operating cash flows | book income | high tax planning | predictive ability | taxable income | Steuerplanung | Tax planning | Cash Flow | Cash flow | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Prognoseverfahren | Forecasting model | Rentabilität | Profitability |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3838.12384 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015332190