Stable Book-Tax Differences, Prior Earnings and Earnings Persistence
Description:
This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships. As past research has found that some firms have large book-tax differences over several years, this study separates these firms with large stable book-tax differences fro…
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Date:
August 2011
Creator:
Racca, Joshua C.
Partner:
UNT Libraries