Market capitalization and earnings persistence: the earnings response coefficients of tax generated earnings changes

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dc.contributor.authorWheatley, Clark M.en
dc.contributor.committeechairBrown, Robert M.en
dc.contributor.committeememberHicks, Samuel A. Jr.en
dc.contributor.committeememberKumar, Ramanen
dc.contributor.committeememberMcGuirk, Anya M.en
dc.contributor.committeememberSeago, W. Eugeneen
dc.contributor.departmentGeneral Business (Accounting)en
dc.date.accessioned2014-03-14T21:14:27Zen
dc.date.adate2008-06-06en
dc.date.available2014-03-14T21:14:27Zen
dc.date.issued1994en
dc.date.rdate2008-06-06en
dc.date.sdate2008-06-06en
dc.description.abstractThis research tests for persistence in tax generated earnings changes. Earnings persistence is indicated by the capitalization of earnings by securities markets. This research disaggregates accounting earnings and examines the security markets’ evaluation of the relative permanence or transience of the component of earnings resulting from revenue law changes. Two proxies for tax generated earnings changes are evaluated though an examination of earnings response coefficients. The results indicate that tax generated earnings changes are not expected to persist beyond two accounting periods, and may reflect the ability of firms to manage tax earnings.en
dc.description.degreePh. D.en
dc.format.extentvii, 145 leavesen
dc.format.mediumBTDen
dc.format.mimetypeapplication/pdfen
dc.identifier.otheretd-06062008-171229en
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-06062008-171229/en
dc.identifier.urihttp://hdl.handle.net/10919/38456en
dc.language.isoenen
dc.publisherVirginia Techen
dc.relation.haspartLD5655.V856_1994.W543.pdfen
dc.relation.isformatofOCLC# 32989516en
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subject.lccLD5655.V856 1994.W543en
dc.subject.lcshCorporate profits -- United States -- Accountingen
dc.subject.lcshCorporations -- Taxation -- United Statesen
dc.subject.lcshSecurities -- Prices -- United Statesen
dc.titleMarket capitalization and earnings persistence: the earnings response coefficients of tax generated earnings changesen
dc.typeDissertationen
dc.type.dcmitypeTexten
thesis.degree.disciplineGeneral Business (Accounting)en
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

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