This paper examines the information content and prediction power of three proposed patterns of tax paid classification in cash flows statements. The findings show that in all industries, and also, in each industry the allocated pattern has the most information content, and accumulated and separated patterns place in the following ranks, respectively. Allocated and accumulated patterns compared with separated pattern have more prediction power; but the difference is not significant. However, in the car and food industries a significant difference has been observed. In the car industry, separated pattern and in the food industry, allocated and accumulated patterns have more prediction power.
(2013). Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement. Journal of Accounting Knowledge, 4(13), 129-150. doi: 10.22103/jak.2013.560
MLA
. "Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement". Journal of Accounting Knowledge, 4, 13, 2013, 129-150. doi: 10.22103/jak.2013.560
HARVARD
(2013). 'Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement', Journal of Accounting Knowledge, 4(13), pp. 129-150. doi: 10.22103/jak.2013.560
VANCOUVER
Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement. Journal of Accounting Knowledge, 2013; 4(13): 129-150. doi: 10.22103/jak.2013.560
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