Stable Book-Tax Differences, Prior Earnings and Earnings Persistence

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This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships. As past research has found that some firms have large book-tax differences over several years, this study separates these firms with large stable book-tax differences from others with large book-tax differences (non-stable) when investigating the link between large book-tax differences and future earnings. Finally, this study investigates whether the relationship between book-tax differences and future earnings reflects information ... continued below

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Racca, Joshua C. August 2011.

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This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 337 times , with 5 in the last month . More information about this dissertation can be viewed below.

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  • Racca, Joshua C.

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Description

This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships. As past research has found that some firms have large book-tax differences over several years, this study separates these firms with large stable book-tax differences from others with large book-tax differences (non-stable) when investigating the link between large book-tax differences and future earnings. Finally, this study investigates whether the relationship between book-tax differences and future earnings reflects information about prior earnings and finds that prior earnings growth explains much of the lower persistence found for firms with large book-tax differences.

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UNT Theses and Dissertations

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  • August 2011

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  • Oct. 2, 2012, 4:18 p.m.

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Racca, Joshua C. Stable Book-Tax Differences, Prior Earnings and Earnings Persistence, dissertation, August 2011; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc103378/: accessed February 24, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .