Changes in unrecognised deferred tax accruals from carry-forward losses: Opportunism or signalling?
Year of publication: |
2008-01-01
|
---|---|
Authors: | Herbohn, K. ; Tutticci, I. ; Khor, P. S. |
Publisher: |
The Accounting and Finance Association of Australia and New Zealand |
Subject: | Deferred tax asset | Earnings management | Balance sheet management | Signalling | Carry forward losses | Income statement method | Extractive industry | Biotechnology industry |
-
Disclosing the undisclosed : commercial paper as hidden liquidity suffers
Klingler, Sven, (2021)
-
Siueia, Tito Tomas, (2019)
-
Le, Tu D. Q., (2021)
- More ...
-
The role of external monitoring in firm valuation: The case of R&D capitalization
Tutticci, I., (2007)
-
Informal mentoring relationships and the career processes of public accountants
Herbohn, K., (2004)
-
Auditor reporting and earnings management: Some additional evidence
Herbohn, K., (2008)
- More ...