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Essays On Earnings Forecasts, Tax Expense And Ifrs Adoption, Yan Jin

Theses and Dissertations (Comprehensive)

In this dissertation, I include three essays regarding earnings forecasts, the DuPont analysis and tax expense, all using mandatory International Financial Reporting Standards (IFRS) adoption in Canada as a setting. In the first essay entitled “DuPont Analysis, Earnings Persistence and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada”, I propose four new models to forecast one-year-ahead return on equity and change in return on equity based on prior research in the DuPont analysis and earnings persistence. I also examine whether the persistence of return on equity has improved since Canadian companies adopted IFRS in 2011.

In the second …