The Accounting Review Vol. 70 No. 4 1995
Equity Price Reaction to the Pronouncements Related to Accounting for Income Taxes.
Abstract
Examines the equity price reaction to income increasing standards on accounting for income taxes, namely the Statements on Financial Accounting Standards (SFAS) No. 96 and No. 109. Hypothesis that significant positive abnormal returns should be observed around the Exposure Draft dates; Relation of equity price reaction to income effects and economic consequences.
- DOI
- 10.2308/tar-9512014362
- Volume
- 70
- Issue
- 4
- Pages
- 655-668
- Language
- en
- Sources
- openalex crossref