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- W2238235326 abstract "I examine whether analysts’ implicit tax expense forecasts help investors evaluate firm performance, identify tax-related earnings management, and decrease tax avoidance. Using I/B/E/S data from 2002-2014, I find investors utilize both analysts’ pre- and after-tax earnings forecasts in evaluating firm performance, indicating analysts’ tax expense forecasts are value-relevant. Furthermore, investors more significantly discount earnings managed through the tax account when pre-tax earnings forecasts are available. Lastly, tax avoidance is inversely associated with changes in analysts’ pre-tax forecast coverage for the firm. This study provides evidence that analysts’ tax-related forecasts are useful in multiple settings. This evidence helps academics and practitioners better understand the role of disaggregated income statement forecasts." @default.
- W2238235326 created "2016-06-24" @default.
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- W2238235326 date "2014-01-01" @default.
- W2238235326 modified "2023-10-05" @default.
- W2238235326 title "The Role of Additional Non-EPS Forecasts: Evidence Using Pre-Tax Forecasts" @default.
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- W2238235326 doi "https://doi.org/10.2139/ssrn.2447063" @default.
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