Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement

This paper examines the information content and prediction power of three proposed patterns of tax paid classification in cash flows statements. The findings show that in all industries, and also, in each industry the allocated pattern has the most information content, and accumulated and separated...

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Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	: cash flow statements tax paid separated classifica-tion allocated classification accumulated classification Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/77105015f8dd4d97936f225387beeab9
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id	oai:doaj.org-article:77105015f8dd4d97936f225387beeab9
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spelling	oai:doaj.org-article:77105015f8dd4d97936f225387beeab92021-11-04T19:45:16ZInformation Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement2008-89142476-292X10.22103/jak.2013.560https://doaj.org/article/77105015f8dd4d97936f225387beeab92013-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_560_008e37dc8686b4a590288281667b2ba9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis paper examines the information content and prediction power of three proposed patterns of tax paid classification in cash flows statements. The findings show that in all industries, and also, in each industry the allocated pattern has the most information content, and accumulated and separated patterns place in the following ranks, respectively. Allocated and accumulated patterns compared with separated pattern have more prediction power; but the difference is not significant. However, in the car and food industries a significant difference has been observed. In the car industry, separated pattern and in the food industry, allocated and accumulated patterns have more prediction power.Shahid Bahonar University of Kermanarticle: cash flow statementstax paidseparated classifica-tionallocated classificationaccumulated classificationAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 13, Pp 129-150 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	: cash flow statements tax paid separated classifica-tion allocated classification accumulated classification Accounting. Bookkeeping HF5601-5689
spellingShingle	: cash flow statements tax paid separated classifica-tion allocated classification accumulated classification Accounting. Bookkeeping HF5601-5689 Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
description	This paper examines the information content and prediction power of three proposed patterns of tax paid classification in cash flows statements. The findings show that in all industries, and also, in each industry the allocated pattern has the most information content, and accumulated and separated patterns place in the following ranks, respectively. Allocated and accumulated patterns compared with separated pattern have more prediction power; but the difference is not significant. However, in the car and food industries a significant difference has been observed. In the car industry, separated pattern and in the food industry, allocated and accumulated patterns have more prediction power.
format	article
title	Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
title_short	Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
title_full	Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
title_fullStr	Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
title_full_unstemmed	Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
title_sort	information content and prediction power of allocated or accumulated classifications of tax paid in cash flow statement
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/77105015f8dd4d97936f225387beeab9
_version_	1718444658073272320

Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement

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