The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Kathleen Herbohn, Irene Tutticci and Zhi Tan
| Year of publication: |
January-February 2016
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|---|---|
| Authors: | Herbohn, Kathleen ; Tutticci, Irene ; Tan, Zhi |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 43.2016, 1/2, p. 31-65
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| Subject: | tax notes | carry-forward losses | deferred tax assets | market reaction | earnings quality | earnings targets | earnings surprise | analysts earnings forecasts | analysts pre-tax earnings forecasts | Gewinnprognose | Earnings announcement | Gewinn | Profit | Finanzanalyse | Financial analysis | Prognose | Forecast | Bilanzpolitik | Accounting policy | Börsenkurs | Share price | Gewinnermittlung | Profit determination | Ankündigungseffekt | Announcement effect | Unternehmenspublizität | Corporate disclosure | Kapitaleinkommen | Capital income | Anlageberatung | Financial advisors |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12181 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011565269