Accepted by Dan Thornton. This paper was presented at the 1997 Contemporary Accounting Research Conference, generously supported by: the CGA-Canada Research Foundation, the Canadian Institute of Chartered Accountants, CGA-Ontario, the Society of Management Accountants of Ontario, and the Ernst & Young Foundation. We are grateful to International Brokers Estimate System (IBES) for providing analysts' earnings forecasts. We thank two anonymous reviewers, Robert Freeman. Tom Lys, Dan Thornton, and seminar participants at Harvard University. University of Michigan. University of Pennsylvania (Wharton), Washington University at St. Louis, the 1997 Contemporary Accounting Research (CAR) Conference (Toronto), and the Eighth Annual Conference on Financial Economics and Accounting (Buffalo) for helpful comments.
Analysts' Interpretation and Investors' Valuation of Tax Carryforwards*
Article first published online: 20 APR 2010
1999 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 16, Issue 1, pages 1–33, Spring 1999
How to Cite
AMIR, E. and SOUGIANNIS, T. (1999), Analysts' Interpretation and Investors' Valuation of Tax Carryforwards. Contemporary Accounting Research, 16: 1–33. doi: 10.1111/j.1911-3846.1999.tb00572.x
- Issue published online: 20 APR 2010
- Article first published online: 20 APR 2010
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