Do firms use tax reserves to meet analysts' forecasts? : evidence from the pre- and post-FIN 48 periods
Sanjay Gupta, Rick C. Laux, Daniel P. Lynch
| Year of publication: |
2016
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|---|---|
| Authors: | Gupta, Sanjay ; Laux, Rick C. ; Lynch, Daniel P. |
| Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 33.2016, 3, p. 1044-1074
|
| Subject: | Gewinnprognose | Earnings announcement | Rückstellung | Accrual | Cash-Management | Cash management | Bewertung | Evaluation | Firmenimage | Corporate reputation | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in französischer Sprache |
| Other identifiers: | 10.1111/1911-3846.12180 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011668727