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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Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2013
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Accès en ligne:https://doaj.org/article/77105015f8dd4d97936f225387beeab9
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