Tax-motivated loss shifting
Year of publication: |
2013
|
---|---|
Authors: | Erickson, Merle M. ; Heitzman, Shane M. ; Zhang, X. Frank |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 5, p. 1657-1682
|
Subject: | taxes | net operating losses | liquidity | analyst forecasts | capital markets | Verlust | Loss | Finanzanalyse | Financial analysis | Finanzmarkt | Financial market | Steuervergünstigung | Tax incentive | Prognose | Forecast | Prognoseverfahren | Forecasting model |
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