Matching Items (2)
Description
Existing literature consistently documents a relationship between book-tax differences and future financial performance. Specifically, large book-tax differences are associated with lower earnings persistence. I contend that one reason the tax information contained in financial statements is informative about future earnings is that the relationship between book income and taxable income captures information about a firm's life cycle stage. Using a life cycle measure from the literature, I use fundamental analysis to group firm-year observations into life cycle stages and document a link between book-tax differences and firm life cycle. I build on prior studies that find a relation between earnings persistence and book-tax differences, and earnings persistence and firm life cycle. I find that after controlling for firm life cycle stage, the association between large positive book-tax differences and lower earnings persistence does not hold. My results offer an economic theory based explanation for the relation between book-tax differences and earnings persistence as an alternative explanation to findings in prior research.
ContributorsDrake, Katharine D (Author) / Mikhail, Michael (Thesis advisor) / Brown, Jennifer (Committee member) / Martin, Melissa (Committee member) / Arizona State University (Publisher)
Created2012
Description
The present study was designed to extend previous research on early adolescents' involvement in electronic aggression and victimization. A new measure for electronic victimization and aggression was created for this study in order to better assess this type of peer harassment in early adolescence. The first goal of the study was to describe young adolescents' involvement in electronic aggression and victimization by exploring the links between electronic victimization and aggression and (a) youth demographic characteristics (e.g., gender, ethnicity), (b) involvement in traditional forms of aggression and victimization, and (c) gender of the aggression/victimization context (i.e., same-sex aggressor -victim versus other-sex aggressor- victim dyad). The second goal was to examine how electronic victimization and aggression were associated with self-esteem and relationship efficacy. Participants were 826 (49.9% female) 7th and 8th grade students (M age = 12.5 years old; SD = .67). Students were administered surveys during school hours. Results indicated that girls were more likely to be involved in both electronic aggression and victimization than boys. Further, girls were more likely to be both electronic aggressors and victims simultaneously than boys. Finally, those involved with electronic aggression reported higher levels of relationship efficacy than their peers and involvement as an aggressor/victim was associated with lower self-esteem than any other involvement category.
ContributorsMartin, Melissa (Author) / Updegraff, Kimberly A (Thesis advisor) / Ladd, Becky (Committee member) / Martin, Carol (Committee member) / Arizona State University (Publisher)
Created2013