How well do compustat NOL data identify firms with U.S. tax return loss carryovers?
Lillian F. Mills Kaye J. Newberry and Garth F. Novack
| Year of publication: |
2003
|
|---|---|
| Authors: | Mills, Lillian F. ; Newberry, Kaye J. ; Novack, Garth 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. 25.2003, 2, p. 1-17
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| Subject: | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Verlust | Loss | Großunternehmen | Large firm | USA | United States | 1981-1995 |
| Extent: | graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | NOL = net operating loss |
| Source: | ECONIS - Online Catalogue of the ZBW |
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