The pricing of realized tax benefits from NOL carryforwards : the effect of income statement presentation
Year of publication: |
2008
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Authors: | Atwood, T. J. ; Reynolds, J. Kenneth |
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. 30.2008, 1, p. 1-27
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Subject: | Steuervergünstigung | Tax incentive | Verlust | Loss | Bilanzierung | Balancing accounts | USA | United States | 1987-1992 |
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