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Does Actual Taxable Income Contain Valuable Information For Shareholders? Evidence From Finland

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Figure

Table 1. Descriptive statistics of the research variables.
Table  4  reports  the  relative  explanation  power  of  the  income  concepts  separately  for  low accruals  (50%)  (high  earnings  information  quality)  and  high  accruals  (50%)  firms  (low earnings information quality)
Table 5. Incremental information content of estimated and actual taxable income to book income for all sample firms
Table 6. Incremental information content of estimated and actual taxable income to book
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