A study on the effects of tax expense surprise on future stock returns under IFRS and US GAAP
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...
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Main Authors: | Andrade, Sean Robert L., Baluyot, Lyndon Marcus B., Carino, Juan Mari Sebastian S., Dave, Jose Lorenzo C. |
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Format: | text |
Language: | English |
Published: |
Animo Repository
2016
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Subjects: | |
Online Access: | https://animorepository.dlsu.edu.ph/etd_bachelors/9056 |
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Institution: | De La Salle University |
Language: | English |
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