The Information Content of Tax Expense for Firms Reporting Losses

Keyphrases

• Accounting Cost 50%
• Classification Scheme 25%
• Deferred Tax Assets 25%
• Incremental Information 50%
• Information Content 100%
• Information Environment 25%
• Loss Firms 25%
• Loss Persistence 25%
• Management Decisions 25%
• Net Operating Losses 25%
• Private Information 25%
• Saliency 25%
• Tax Expenditures 100%
• Taxable Income 25%
• Valuation Allowance 100%

Economics, Econometrics and Finance

• Deferred Tax 50%
• Expenditure 100%
• Information Value 100%
• Investors 50%
• Pricing 50%
• Private Information 50%
• Taxation 100%