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dc.contributor.authorKelley, Stacie Oliviaen_US
dc.date.accessioned2009-10-06T22:39:20Z
dc.date.available2009-10-06T22:39:20Z
dc.date.issued2005en_US
dc.identifier.otherb56429083en_US
dc.identifier.other70599897en_US
dc.identifier.otherThesis 55493en_US
dc.identifier.urihttp://hdl.handle.net/1773/8836
dc.descriptionThesis (Ph. D.)--University of Washington, 2005.en_US
dc.description.abstractThis study investigates whether taxes affect conservatism in financial reporting and the relevance of the resulting financial accounting data for valuation purposes. My motivation is to provide evidence on taxation as a determinant of financial reporting conservatism in the United States. I predict and find that firm years with large positive (negative) differences between pre-conservative financial reporting and taxable income are the most (potentially least) conservative and that they are less (more) conservative after taxes change. This evidence is consistent with taxes being a determinant of conservatism. In addition, I examine whether the value relevance of financial accounting information to investors is impaired for firm years that are influenced by taxation. The evidence in my value relevance tests is generally consistent with the value relevance in financial reporting information not necessarily being impaired when tax rules influence financial reporting incentives.en_US
dc.format.extentv, 105 p.en_US
dc.language.isoen_USen_US
dc.rightsCopyright is held by the individual authors.en_US
dc.rights.urien_US
dc.subject.otherTheses--Business administrationen_US
dc.titleTaxes, conservatism in financial reporting, and the value relevance of accounting dataen_US
dc.typeThesisen_US


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