A study on the effects of tax expense surprise on future stock returns under IFRS and US GAAP

• المؤلفون الرئيسيون: Andrade, Sean Robert L., Baluyot, Lyndon Marcus B., Carino, Juan Mari Sebastian S., Dave, Jose Lorenzo C.
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2016
• الموضوعات: Stocks > Taxation; Price-earnings ratio; Accounting
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etd_bachelors/9056

The researchers investigate the effects of tax expense surprise on future stock returns under two different accounting standards, namely IFRS and US GAAP, while controlling for other documented stock price anomalies. Previous studies have shown that seasonally differenced quarterly tax expense, the...