Do firms use the deferred tax asset valuation allowance to manage earnings?
Christine C. Bauman; Mark P. Bauman; Robert F. Halsey
| Year of publication: |
2001
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|---|---|
| Authors: | Bauman, Christine C. ; Bauman, Mark P. ; Halsey, Robert F. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 23.2001, Suppl., p. 27-48
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| Subject: | Steuerbilanz | Tax accounting | Bilanzpolitik | Accounting policy | Körperschaftsteuer | Corporate income tax | Besteuerungsverfahren | Taxation procedure | Steuervergünstigung | Tax incentive | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | In: The journal of the American Taxation Association |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001708419