The Persistence and Pricing of Earnings and Its Components When Firms Have Large Book-Tax-Differences
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === This study investigates the role of book-tax differences in indicating the persistence of earnings, accruals, cash flows and components of accruals and cash flows for one-period-ahead earnings. This study also examine whether the level of book-tax differences in...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/04975678898347971791 |