Equity Price Reaction to the Pronouncements Related to Accounting for Income Taxes.
研究所得税会计准则（SFAS 96和109）公告对股权价格的影响，发现公告日附近有显著正异常回报，且该反应与收入效应和经济后果相关。
Abstract Examines the equity price reaction to income increasing standards on accounting for income taxes, namely the Statements on Financial Accounting Standards (SFAS) No. 96 and No. 109. Hypothesis that significant positive abnormal returns should be observed around the Exposure Draft dates; Relation of equity price reaction to income effects and economic consequences.