The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings

By Andrew P. Schmidt. 2006

127 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/efd4e7068698836361cefa9b9c5507f7c000f910

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Stacie Kelley Laplante
2. Sean T. McGuire
3. Benjamin C. Ayers
4. G. He
5. John (Xuefeng) Jiang
6. Dhammika Dharmapala

In Strategy and Management

1. Stacie Kelley Laplante
2. Sean T. McGuire
3. Benjamin C. Ayers

Citations in the corpus

• A review of tax research (2010, unknown): “Schmidt (2006) finds significant positive association between the tax change components of earnings and that the initial (Q1) change to the ETR is more persistent than a change in the other quarters.”
• Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes (2008, background): “, decreases/increases in effective tax rates) are viewed as transitory by investors (Schmidt 2006) and that effective tax”