Xue, Yujia - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-21
. I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets … interferes with analysts' earnings forecasts and find that an abnormal change in deferred tax assets increases the error and … divergence of these forecasts. Compared with a negative abnormal change in deferred tax assets, a positive abnormal change has a …