【前沿讲座】The Information Content of Aggregate Book-Tax Differences

2018年12月20日 15:30 ~ 2018年12月20日 17:30

北京思东821

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报名截止时间:2018-12-20 14:00
取消预约时间:2018-12-20 14:00
讲座人:蒋晓雯
承办方:经管学院
适用人群:学硕研究生 专业硕士 【MBA,EMBA,审计硕士(MAud),应用统计硕士(MAS),工程管理硕士(MEM),创业与创新国际硕士(EIV),会计硕士(MPAcc),资产评估硕士(MV),金融硕士(MF),工程硕士(ME)】博士研究生 
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主讲人介绍:

蒋晓雯,美国西康涅格州立大学副教授,波士顿大学会计学博士。已在会计领域国际顶级期刊Journal of Accounting Research等杂志上发表论文多篇

内容刚要:

This paper utilizes aggregate temporary book-tax differences to study the aggregate effect of managerial accounting discretion and GAAP-induced earnings distortion. The study finds that aggregate book-tax differences forecast excess market returns. The predictive content of aggregate book-tax differences derives primarily from the inter-temporal shifting of book income rather than that of taxable income. Under SFAS 109, the information content of aggregate book-tax differences for future excess market returns subsumes that of aggregate accruals. A time-series analysis of book-tax differences in relation to investor sentiments, however, rejects the “lean against the wind” hypothesis as a potential explanation for the predictive ability of aggregate book-tax differences. Further analysis provides consistent evidence of a risk-based explanation and traces the information content of book-tax differences to a growthdependent bias in GAAP earnings that comoves with time-varying risk premia.


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