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subject:"Rechnungsabgrenzung"
~person:"Bauman, Mark P."
~person:"Christensen, Theodore E."
~subject:"Accounting policy"
~subject:"Latente Steuern"
~type_genre:"Article in journal"
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Rechnungsabgrenzung
Accounting policy
Latente Steuern
Deferred taxes
4
Gewinn
3
Profit
3
Steuerplanung
3
Tax planning
3
Gewinnermittlung
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Management
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Steuervergünstigung
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Balance sheet
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Balance sheet classification
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Besteuerungsverfahren
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Bilanzpolitik
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Corporate income tax
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Earnings management
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FIN48
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Income tax
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Tax accounting
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Article in journal
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Bauman, Mark P.
Christensen, Theodore E.
Loitz, Rüdiger
10
Zwirner, Christian
10
Küting, Karlheinz
4
Lienau, Achim
4
Eitzen, Bernd von
3
Kirsch, Hanno
3
Petersen, Karl
3
Bischoff, Jan
2
Bornhofen, Martin C.
2
Breitkreuz, Robert
2
Brouwer, Arjan
2
Dahlke, Jürgen
2
Freiberg, Jens
2
Herbohn, Kathleen
2
Homrighausen, Andreas
2
Karrenbrock, Holger
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Kessler, Harald
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Kvaal, Erlend
2
Kühne, Erhard
2
Künkele, Kai Peter
2
Labatut-Serer, Gregorio
2
Leinen, Markus
2
Melcher, Winfried
2
Meyer, Udo
2
Naarding, Ewout
2
Paik, Gyung H.
2
Paulus, Benjamin
2
Stice, Earl Kay
2
Tutticci, Irene
2
Wesemann, Michael
2
Wirth, Johannes
2
Zülch, Henning
2
Adrian, Gerrit
1
Ali, Karim Mansour
1
App, Jürgen G.
1
Baetge, Jörg
1
Bauman, Christine C.
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Bieker, Marcus
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Journal of business finance & accounting : JBFA
2
Advances in taxation
1
Research in accounting regulation
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ECONIS (ZBW)
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FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P.
;
Rogers Bowler, Cathalene
- In:
Advances in taxation
25
(
2019
),
pp. 39-50
Persistent link: https://www.econbiz.de/10012225532
Saved in:
2
Balance sheet classification and the valuation of deferred taxes
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 77-85
Persistent link: https://www.econbiz.de/10011624524
Saved in:
3
Creating a bigger bath using the deferred tax valuation allowance
Christensen, Theodore E.
;
Paik, Gyung H.
;
Stice, Earl Kay
- In:
Journal of business finance & accounting : JBFA
35
(
2008
)
5/6
,
pp. 601-625
Persistent link: https://www.econbiz.de/10003742844
Saved in:
4
Discussion of "Creating a bigger bath using the deferred tax valuation allowance"
Francis, Jennifer
- In:
Journal of business finance & accounting : JBFA
35
(
2008
)
5/6
,
pp. 626-632
Persistent link: https://www.econbiz.de/10003742857
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