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 from others with large book-tax differences (non-stable) when investigating the link between large book-tax differences and future earnings. Finally, this study investigates whether the relationship between book-tax differences and future earnings reflects information about prior earnings and finds that prior earnings growth explains much of the lower persistence found for firms with large book-tax differences.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc103378 |
| Date | 08 1900 |
| Creators | Racca, Joshua C. |
| Contributors | Conover, Teresa, Siddiqi, Mazhar, Frost, Carol Ann, Hutchison, Paul, Iyer, Govind |
| Publisher | University of North Texas |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | Text |
| Rights | Public, Racca, Joshua C., Copyright, Copyright is held by the author, unless otherwise noted. All rights |
Page generated in 0.0023 seconds