1 |
Dechow, P. M., & Dichev, I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(s-1), 35-59.
DOI
|
2 |
Dechow, P. M., Sloan, R. G., & Zha, J. (2014). Stock Prices and Earnings: A History of Research. Annual Review of Financial Economics, 6(1), 343-363.
DOI
|
3 |
DeFond, M., Hung, M., & Trezevant, R. (2007). Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence. Journal of Accounting and Economics, 43(1), 37-67.
DOI
|
4 |
Desai, M. A. (2005). The Degradation of Reported Corporate Profits. The Journal of Economic Perspectives, 19(4), 171-192.
DOI
|
5 |
Diamond, D. W., & Verrecchia. R. E. (1991). Disclosure, Liquidity, and the Cost of Capital. The journal of Finance, 46(4), 1325-1359.
DOI
|
6 |
Easton, P. D., & Zmijewski, M. E. (1989). Cross-sectional Variation in the Stock Market Response to Accounting Earnings Announcements. Journal of Accounting and Economics, 11(2-3), 117-141.
DOI
|
7 |
Ertimur, Y., Livnat, J., & Martikainen, M. (2003). Differential Market Reactions to Revenue and Expense Surprises. Review of Accounting Studies, 8(2), 185-211.
DOI
|
8 |
Dang, H. N., Nguyen, T. T. C., & Tran, D. M. (2020). The Impact of Earnings Quality on Firm Value: The Case of Vietnam. Journal of Asian Finance, Economics, and Business, 7(3), 63-72. https://doi.org/10.13106/jafeb.2020.vol7.no3.63
DOI
|
9 |
Francis, J., Schipper, K., & Vincent, L. (2002). Expanded Disclosures and the Increased Usefulness of Earnings Announcements. The Accounting Review, 77(3), 515-546.
DOI
|
10 |
Hanlon, M. (2005). The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. The Accounting Review, 80(1), 137-166.
DOI
|
11 |
Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012). The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS. Journal of Accounting and Economics, 53(1), 34-54.
DOI
|
12 |
Hanlon, M., Laplante, S. K., & Shevlin, T. (2005). Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income. The Journal of Law and Economics, 48(2), 407-442.
DOI
|
13 |
Jackson, M. (2015). Book-Tax Differences and Future Earnings Changes. The Journal of the American Taxation Association, 37(2), 49-73.
DOI
|
14 |
Jennings, R. (1990). A Note on Interpreting Incremental Information Content. The Accounting Review, 65(4), 925-932.
|
15 |
Kim, J. H., & Kim, I. H. (2017). What Really Determines the Information Content of Tax Expense and Deferred Tax? Korean Accounting Review, 42(2), 1-44.
|
16 |
Kormendi, R., & Lipe, R. (1987). Earnings Innovations, Earnings Persistence, and Stock Returns. Journal of Business, 60(3), 323-345.
DOI
|
17 |
Lee, J., Lee, S. J., Choi, S., & Kim, S. (2020). The Usefulness of Other Comprehensive Income for Predicting Future Earnings. Journal of Asian Finance, Economics, and Business, 7(5), 31-40. https://doi.org/10.13106/jafeb.2020.vol7.no5.031
DOI
|
18 |
Lev, B., & Nissim, D. (2004). Taxable Income, Future Earnings, and Equity Values. The Accounting Review, 79(4), 1039-1074.
DOI
|
19 |
Lisowsky, P. (2009). Inferring US Tax Liability from Financial Statement Information. Journal of the American Taxation Association, 31(1), 29-63.
DOI
|
20 |
Livnat, J., & Zarowin, P. (1990). The incremental information content of cash-flow components. Journal of Accounting and Economics, 13(1), 25-46.
DOI
|
21 |
Mayberry, M. A., McGuire, S. T., & Omer, T. C. (2015). Smoothness and the Value Relevance of Taxable Income. The Journal of the American Taxation Association, 37(2), 141-167.
DOI
|
22 |
Park, H. J., Jung, S. Y., & Ko, J. K. (2015). Book-Tax Conformity, Consistency of Book-Tax Differences and the Information Content of Earnings. Korean Accounting Review, 40(5), 171-223. [Printed in Korean].
|
23 |
Ayers, B. C., Jiang, J., & Laplante. S. K. (2009). Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality. Contemporary Accounting Research, 26(1), 15-54.
DOI
|
24 |
Baik, B., Kim, Y. J., & Lee, J. (2012). A Study on the Exact Timing of Annual Earnings Announcements in the Korean Market. Korean Accounting Review, 37(4), 253-293. [Printed in Korean].
|
25 |
Nam, H.-J. (2019). The effect of earnings quality on financial analysts' dividend forecast accuracy: Evidence from Korea. Journal of Asian Finance, Economics and Business, 6(4), 91-98. https://doi.org/10.13106/jafeb.2019.vol6.no4.91
DOI
|
26 |
Nichols, D. G., & Wahlen, J. M. (2004). How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Evidence. Accounting Horizons, 18(4), 263-286.
DOI
|
27 |
Oh, K.-W., & Ki, E.-S. (2020). Effect of Tax-Related Information on Pre-Tax Income Forecast and Value Relevance. Journal of Asian Finance, Economics and Business, 7(1), 81-90. https://doi.org/10.13106/jafeb.2020.vol7.no1.81
DOI
|
28 |
Petersen, M. A. (2009). Estimating standard errors in finance panel data sets: Comparing approaches. The Review of Financial Studies, 22(1), 435-480.
DOI
|
29 |
Shevlin, T. (2002). Commentary: Corporate Tax Shelters and Book-Tax Differences. Tax Law Review, 55, 427-443.
|
30 |
Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? The Accounting review, 71(3), 289-315.
|
31 |
Swaminathan, S., & Weintrop, J. (1991). The Information Content of Earnings, Revenues, and Expenses. Journal of Accounting Research, 29(2), 418-427.
DOI
|
32 |
Chen, L. H., Dhaliwal, D. S., & Trombley, M. A. (2012). Consistency of Book-Tax Differences and the Information Content of Earnings. The Journal of the American Taxation Association, 34(2), 93-116.
DOI
|
33 |
Tang, T., & Firth, M. (2011). Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China. The International Journal of Accounting, 46(2), 175-204.
DOI
|
34 |
Basu, S., Duong, T. X., Markov, S., & Tan, E. J. (2013). How important are earnings announcements as an information source?. European Accounting Review, 22(2), 221-256.
DOI
|
35 |
Beaver, W. H., McNichols, M. F., & Wang, Z. Z. (2018). The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. Review of Accounting Studies, 23(1), 95-135.
DOI
|
36 |
Blaylock, B., Shevlin, T., & Wilson, R. J. (2012). Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence. The Accounting Review, 87(1), 91-120.
DOI
|
37 |
Botosan, C. A. (1997). Disclosure Level and the Cost of Equity Capital. The Accounting Review, 72(3), 323-349.
|
38 |
Chambers, A. E., & Penman, S. H. (1984). Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements. Journal of Accounting Research, 22(1), 21-47.
DOI
|
39 |
Chen, S., DeFond, M. L., & Park, C. W. (2002). Voluntary disclosure of balance sheet information in quarterly earnings announcements. Journal of Accounting and Economics, 33(2), 229-251.
DOI
|
40 |
Collins, D. W., & Kothari, S. P. (1989). An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients. Journal of Accounting and Economics, 11(2-3), 143-181.
DOI
|
41 |
Comprix, J., Graham, R. C., & Moore, J. A. (2011). Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors. The Journal of the American Taxation Association, 33(1), 51-78.
DOI
|