Does Taxable Income under Full Disclosure of Earnings Provide Incrementally Useful Information to Investors?
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DOI: 10.13106/jafeb.2020.vol7.no9.271
Abstract: This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors’ decision making at earnings announcements. This paper shows analytically that the… read more here.
Keywords: information; incrementally useful; taxable income; disclosure ... See more keywords