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 |
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| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2013
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/77105015f8dd4d97936f225387beeab9 |
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