메뉴 건너뛰기




Volumn 38, Issue 1, 2000, Pages 23-44

The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0034340514     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2672921     Document Type: Article
Times cited : (60)

References (19)
  • 2
    • 0001579903 scopus 로고
    • Security returns around earnings announcements
    • BALL, R., AND S. P. KOTHARI. "Security Returns Around Earnings Announcements." The Accounting Review 66 (1991): 718-38.
    • (1991) The Accounting Review , vol.66 , pp. 718-738
    • Ball, R.1    Kothari, S.P.2
  • 3
    • 0000496880 scopus 로고
    • Delta-depreciation methods: Some empirical results
    • BEAVER, W., AND R. DUKES. "Delta-Depreciation Methods: Some Empirical Results." The Accounting Review 48 (July 1973): 549-59.
    • (1973) The Accounting Review , vol.48 , Issue.JULY , pp. 549-559
    • Beaver, W.1    Dukes, R.2
  • 5
    • 0002641331 scopus 로고
    • Stock price reactions to earnings announcements: A summary of recent anomalous evidence and possible explanations
    • edited by R. H. Thaler. New York: Rusell Sage Foundation
    • BERNARD, V. "Stock Price Reactions to Earnings Announcements: A Summary of Recent Anomalous Evidence and Possiblwe Explantions." In Advances in Behavioral Finance, edited by R. H. Thaler. New York: Rusell Sage Foundation, 1993.
    • (1993) Advances in Behavioral Finance
    • Bernard, V.1
  • 6
    • 0001819765 scopus 로고
    • Post-earnings announcement drift: Delayed price response or risk premium?
    • BERNARD, V., AND J. THOMAS. "Post-Earnings Announcement Drift: Delayed Price Response or Risk Premium?" Journal of Accounting Reseach (Supplement 1989): 1-36.
    • (1989) Journal of Accounting Reseach , Issue.SUPPL. , pp. 1-36
    • Bernard, V.1    Thomas, J.2
  • 7
    • 4243726871 scopus 로고
    • New tax rate to push profits below forecasts
    • BERTON, L. "New Tax Rate to Push Profits Below Forecasts." Wall Street Journal (September 17, 1993): A2.
    • (1993) Wall Street Journal , Issue.SEPTEMBER 17
    • Berton, L.1
  • 8
    • 0001989879 scopus 로고
    • 34% + 1% > 35%? The new Clinton and FASB math for corporate taxes
    • CIESIELSKI, J. T. "34% + 1% > 35%? The New Clinton and FASB Math for Corporate Taxes." Analysts' Accounting Observer (September 15, 1993): 1-7.
    • (1993) Analysts' Accounting Observer , Issue.SEPTEMBER 15 , pp. 1-7
    • Ciesielski, J.T.1
  • 9
    • 0002268222 scopus 로고
    • Effects of early bond refundings: An empirical investigation of security returns
    • DIETRICH, J. R. "Effects of Early Bond Refundings: An Empirical Investigation of Security Returns." Journal of Accounting and Economics (April 1984): 67-96.
    • (1984) Journal of Accounting and Economics , Issue.APRIL , pp. 67-96
    • Dietrich, J.R.1
  • 13
    • 0000272993 scopus 로고
    • A test of the extended functional fixation hypothesis
    • HAND, J. "A Test of the Extended Functional Fixation Hypothesis." The Accounting Review 65 (1990): 740-63.
    • (1990) The Accounting Review , vol.65 , pp. 740-763
    • Hand, J.1
  • 14
    • 0000444012 scopus 로고
    • Extended functuional fixation and securoty returns around earnings announcement: A reply to Ball and kothari
    • _. "Extended Functuional Fixation and Securoty Returns Around Earnings Announcement: A Reply to Ball and Kothari." The Accounting Review 66 (1991): 739-46.
    • (1991) The Accounting Review , vol.66 , pp. 739-746
  • 15
    • 0002049527 scopus 로고
    • Evidence on the incremental information content of additional firm disclosures made concurrent with earnings
    • HOSKIN, R. E.; J. S. HUGES; AND W. E. RICKS. "Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrent with Earnings." Journal of Accounting Research 24 (Supplememt 1986): 1-32.
    • (1986) Journal of Accounting Research , vol.24 , Issue.SUPPL. , pp. 1-32
    • Hoskin, R.E.1    Huges, J.S.2    Ricks, W.E.3
  • 16
    • 0001514749 scopus 로고
    • Market-based empirical reseach in accounting: A review, interpratation, and extension
    • LEV, B., AND J. OHLSON. "Market-Based Empirical Reseach in Accounting: A Review, Interpratation, and Extension." Journal of Accounting Reseach 20 (Supplement 1982): 249-322.
    • (1982) Journal of Accounting Reseach , vol.20 , Issue.SUPPL. , pp. 249-322
    • Lev, B.1    Ohlson, J.2
  • 17
    • 0002107680 scopus 로고    scopus 로고
    • Omnibus Budget Reconciliation Act of 1993. Public Law No. 103-66
    • Omnibus Budget Reconciliation Act of 1993. Public Law No. 103-66.
  • 18
    • 0000070375 scopus 로고
    • Financial statement analysis and the prediction of stock returns
    • OU, J., AND S. PENMAN. "Financial Statement Analysis and the Prediction of Stock Returns." Journal of Accounting and Economics (March 1989): 295-330.
    • (1989) Journal of Accounting and Economics , Issue.MARCH , pp. 295-330
    • Ou, J.1    Penman, S.2
  • 19
    • 0000975731 scopus 로고
    • Using value line and I/B/E/S analyst forecasts in accounting reseach
    • PHILBRICK, D., AND W. RICKS. "Using Value Line and I/B/E/S Analyst Forecasts in Accounting Reseach." Journal of Accounting Research 29 (1991): 397-417.
    • (1991) Journal of Accounting Research , vol.29 , pp. 397-417
    • Philbrick, D.1    Ricks, W.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.