Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings “Surprises”: Evidence from R&D Credit Extensions

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2016-01-01 DOI:10.2308/ATAX-51395

B. Bratten, David S. Hulse

引用次数: 13

Abstract

ABSTRACT When Congress retroactively extends a temporary tax rule, the effect on earnings is complex because financial reporting standards require firms to apply the integral method using enacted t...

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溯及性税收立法、报告盈余和投资者对盈余“意外”的反应:来自研发信贷扩展的证据

当国会追溯延长一项临时税收规则时，对收益的影响是复杂的，因为财务报告准则要求公司使用制定的税法来应用积分法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量