Do managers use the valuation allowance account to manage earnings around certain eanings targets?
Year of publication: |
2006
|
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Authors: | Frank, Mary Margaret ; Rego, Sonja Olhoft |
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. 28.2006, 1, p. 43-65
|
Subject: | Steuerplanung | Tax planning | Gewinnermittlung | Profit determination | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | USA | United States |
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