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Virginia Tech
Market capitalization and earnings persistence: the earnings response coefficients of tax generated earnings changes
Abstract
dc:description.abstractThis research tests for persistence in tax generated earnings changes. Earnings persistence is indicated by the capitalization of earnings by securities markets. This research disaggregates accounting earnings and examines the security markets’ evaluation of the relative permanence or transience of the component of earnings resulting from revenue law changes. Two proxies for tax generated earnings changes are evaluated though an examination of earnings response coefficients. The results indicate that tax generated earnings changes are not expected to persist beyond two accounting periods, and may reflect the ability of firms to manage tax earnings.
Degree
thesis:*- Name thesis:degree_name
- Ph. D.
- Level thesis:degree_level
- doctoral
- Discipline thesis:degree_discipline
- General Business (Accounting)
- Department dc:contributor.department
- General Business (Accounting)
- Grantor dc:publisher
- Virginia Tech
- Year dc:date.issued
- 1994
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Wheatley, Clark M.
- Chair dc:contributor.committeechair
-
- Brown, Robert M.
- Committee members dc:contributor.committeemember
-
- Hicks, Samuel A. Jr.
- Kumar, Raman
- McGuirk, Anya M.
- Seago, W. Eugene
Rights
dc:rights- Statement dc:rights
-
- In Copyright
- Licence dc:rights.uri
- Language dc:language.iso
- en
Identifiers
dc:identifier.*- Dc Identifier Other
- etd-06062008-171229
- OAI identifier oai:identifier
- oai:vtechworks.lib.vt.edu:10919/38456