Effect of tax-related information on pre-tax income forecast and value relevance
Year of publication: |
2020
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Authors: | Oh, Kwang Wuk ; Ki, Eun-Sun |
Published in: |
Journal of Asian finance, economics and business : JAFEB. - Seongnam, Gyeonggi, South Korea : Korea Distribution Science Association, ISSN 2288-4645, ZDB-ID 2929132-X. - Vol. 7.2020, 1, p. 81-90
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Subject: | Book-Tax Differences | Effective Tax Rate | Earnings Response Coefficient | Pre-Tax Income Forecast | Value Relevance | Prognoseverfahren | Forecasting model | Einkommensteuer | Income tax | Gewinn | Profit | Prognose | Forecast |
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