The Relevance of the Informational Content of Book-Tax Differences for Predicting Future Income
碩士 === 逢甲大學 === 會計學系 === 106 === Previous studies indicated that book-tax differences (BTDs) are able to provide the information about earnings management and tax avoidance. Therefore, BTDs can be useful for users to forecast companies’ future results. Prior research suggested differences in compone...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/v47yf5 |
| Summary: | 碩士 === 逢甲大學 === 會計學系 === 106 === Previous studies indicated that book-tax differences (BTDs) are able to provide the information about earnings management and tax avoidance. Therefore, BTDs can be useful for users to forecast companies’ future results. Prior research suggested differences in components of BTDs and differences in degrees of financial and tax compliance (FTC) can have an impact on usefulness. This study aims to review whether BTDs are useful for predicting future income in Taiwan, which is a high level of FTC country. The sample is composed of publicly traded companies in Taiwan with information available in Taiwan Economic Journal database covering 2006 to 2015. The empirical results reveal that connection between BTDs and future income forecasts shows negative sign and with statistical significance, corresponding to previous studies.
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