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Voluntary Tax Forecasts as a Signal of Future Firm Performance

https://doi.org/10.2139/ssrn.5026241
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Detailed management earnings forecasts: do analysts listen?
inferredcites →https://doi.org/10.1007/s11142-013-9259-2openalex-snapshot
Does the midpoint of range earnings forecasts represent managers’ expectations?
inferredcites →https://doi.org/10.1007/s11142-013-9274-3openalex-snapshot
Valuation of tax expense
inferredcites →https://doi.org/10.1007/s11142-017-9437-8openalex-snapshot
Financial reporting changes and the internal information environment: Evidence from SFAS 142
inferredcites →https://doi.org/10.1016/0165-4101(90)90020-5openalex-snapshot
Voluntary disclosure with a strategic opponent
inferredcites →https://doi.org/10.1016/0165-4101(94)90016-7openalex-snapshot
Accounting earnings and cash flows as measures of firm performance
inferredcites →https://doi.org/10.1016/0165-4101(95)00397-2openalex-snapshot
The information content of losses
inferredcites →https://doi.org/10.1016/0165-4101(96)00423-5openalex-snapshot
Estimating earnings response coefficients: Pooled versus firm-specific models
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-snapshot
The financial reporting environment: Review of the recent literature
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.006openalex-snapshot
Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
inferredcites →https://doi.org/10.1016/j.jacceco.2011.11.006openalex-snapshot
Research in accounting for income taxes
inferredcites →https://doi.org/10.1016/j.jacceco.2015.03.004openalex-snapshot
Missing R&D
inferredcites →https://doi.org/10.1016/j.jacceco.2018.10.001openalex-snapshot
The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise
inferredcites →https://doi.org/10.1016/j.jcae.2017.01.002openalex-snapshot
Corporate life cycle, organizational financial resources and corporate social responsibility
inferredcites →https://doi.org/10.1016/j.jmoneco.2023.08.004openalex-snapshot
The economic effects of firm-level uncertainty: Evidence using subjective expectations
inferredcites →https://doi.org/10.1016/j.qref.2023.02.002openalex-snapshot
Firm-level business uncertainty and the predictability of the aggregate U.S. stock market volatility during the COVID-19 pandemic
inferredcites →https://doi.org/10.1016/s0165-4101(01)00025-8openalex-snapshot
Essays on disclosure
inferredcites →https://doi.org/10.1017/s0022109018000480openalex-snapshot
Unknown Unknowns: Uncertainty About Risk and Stock Returns
inferredcites →https://doi.org/10.1080/00014788.2021.1958669openalex-snapshot
When do firms highlight their effective tax rate?
inferredcites →https://doi.org/10.1080/09638180.2016.1194220openalex-snapshot
Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?
inferredcites →https://doi.org/10.1086/466995openalex-snapshot
The Informational Role of Warranties and Private Disclosure about Product Quality
inferredcites →https://doi.org/10.1093/pan/mpr025openalex-snapshot
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
inferredcites →https://doi.org/10.1108/raf-06-2016-0087openalex-snapshot
Voluntary disclosures and market response to earnings announcements
inferredcites →https://doi.org/10.1111/1475-679x.12154openalex-snapshot
IRS Attention
inferredcites →https://doi.org/10.1111/1911-3846.12058openalex-snapshot
CEO After‐Tax Compensation Incentives and Corporate Tax Avoidance
inferredcites →https://doi.org/10.1111/1911-3846.12289openalex-snapshot
Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts
inferredcites →https://doi.org/10.1111/1911-3846.12651openalex-snapshot
Street versus GAAP : Which Effective Tax Rate Is More Informative?*
inferredcites →https://doi.org/10.1111/j.0306-686x.2005.00634.xopenalex-snapshot
Voluntary Disclosure of Bad News
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00252.xopenalex-snapshot
How Disaggregation Enhances the Credibility of Management Earnings Forecasts
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00284.xopenalex-snapshot
Intertemporal Dynamics of Corporate Voluntary Disclosures
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00396.xopenalex-snapshot
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00409.xopenalex-snapshot
Tax Expense Momentum
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00466.xopenalex-snapshot
The Information Content of Tax Expense for Firms Reporting Losses
inferredcites →https://doi.org/10.1111/j.1540-6261.1980.tb02161.xopenalex-snapshot
Disclosure Laws and Takeover Bids
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00572.xopenalex-snapshot
Analysts' Interpretation and Investors' Valuation of Tax Carryforwards*
inferredcites →https://doi.org/10.1111/jbfa.12448openalex-snapshot
Taxable income, future profitability, and stock returns
inferredcites →https://doi.org/10.1287/mnsc.30.10.1161openalex-snapshot
A Longitudinal Study of the Corporate Life Cycle
inferredcites →https://doi.org/10.1506/car.26.4.7openalex-snapshot
Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?*
inferredcites →https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfhopenalex-snapshot
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
inferredcites →https://doi.org/10.2139/ssrn.1524390openalex-snapshot
CEO After-Tax Compensation Incentives and Corporate Tax Avoidance
inferredcites →https://doi.org/10.2139/ssrn.3896313openalex-snapshot
The Economic Effects of Firm-Level Uncertainty: Evidence Using Subjective Expectations
inferredcites →https://doi.org/10.2139/ssrn.4834552openalex-snapshot
How Tax Executives Craft Income Tax Disclosures in Response to Tax-Based Proprietary Costs
inferredcites →https://doi.org/10.2139/ssrn.820644openalex-snapshot
Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance
inferredcites →https://doi.org/10.2307/2490232openalex-snapshot
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2490657openalex-snapshot
Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations
inferredcites →https://doi.org/10.2307/2490910openalex-snapshot
Disclosure of Nonproprietary Information
inferredcites →https://doi.org/10.2307/2491118openalex-snapshot
Disclosure When the Market Is Unsure of Information Endowment of Managers
inferredcites →https://doi.org/10.2307/2601045openalex-snapshot
Credibility of Voluntary Disclosure
inferredcites →https://doi.org/10.2307/2672921openalex-snapshot
The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation
inferredcites →https://doi.org/10.2307/3003562openalex-snapshot
Good News and Bad News: Representation Theorems and Applications
inferredcites →https://doi.org/10.2308/acch.2008.22.3.315openalex-snapshot
Management Earnings Forecasts: A Review and Framework
inferredcites →https://doi.org/10.2308/accr-10130openalex-snapshot
Cash Flow Patterns as a Proxy for Firm Life Cycle
inferredcites →https://doi.org/10.2308/accr-50575openalex-snapshot
Management Forecast Quality and Capital Investment Decisions
inferredcites →https://doi.org/10.2308/accr-50678openalex-snapshot
Incentives for Tax Planning and Avoidance: Evidence from the Field
inferredcites →https://doi.org/10.2308/accr-51557openalex-snapshot
Forecasting Taxes: New Evidence from Analysts
inferredcites →https://doi.org/10.2308/accr-51778openalex-snapshot
Analysts' Influence on Managers' Guidance
inferredcites →https://doi.org/10.2308/accr-52130openalex-snapshot
Tax Aggressiveness and Corporate Transparency
inferredcites →https://doi.org/10.2308/accr-52342openalex-snapshot
Media Coverage of Corporate Taxes
inferredcites →https://doi.org/10.2308/accr.2003.78.1.275openalex-snapshot
The Effect of Information Complexity on Analysts' Use of That Information
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1039openalex-snapshot
Taxable Income, Future Earnings, and Equity Values
inferredcites →https://doi.org/10.2308/accr.2005.80.1.137openalex-snapshot
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
inferredcites →https://doi.org/10.2308/accr.2006.81.3.589openalex-snapshot
The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/atax-51959openalex-snapshot
Internal Information Quality and Tax-Motivated Income Shifting
inferredcites →https://doi.org/10.2308/atax-52515openalex-snapshot
Analysts, Taxes, and the Information Environment
inferredcites →https://doi.org/10.2308/jata-2022-009openalex-snapshot
IRS Enforcement and Voluntary Tax Disclosure
inferredcites →https://doi.org/10.2308/tar-2016-0376openalex-snapshot
Can Managers Be Wrong and Still Be Right? An Examination of the Future Realization of Current Management Forecast Errors
inferredcites →https://doi.org/10.2308/tar-2019-0250openalex-snapshot
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts
inferredcites →https://doi.org/10.2308/tar-2021-0213openalex-snapshot
Tax Boycotts
inferredcites →https://doi.org/10.2308/tar-2021-0398openalex-snapshot
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach
inferredcites →https://doi.org/10.2308/tar-9706165831openalex-snapshot
Earnings, adaptation and equity value.
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