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Do firms use the deferred tax asset valuation allowance to manage earnings?
Bauman, Christine C.; Bauman, Mark P.; Halsey, Robert F. - In: The journal of the American Taxation Association : a … 23 (2001) Suppl., pp. 27-48
Persistent link: https://www.econbiz.de/10001708419
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Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?
Mills, Lillian F. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 49-51
Persistent link: https://www.econbiz.de/10001708420
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The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Edwards, Alexander - 2017
In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in...
Persistent link: https://www.econbiz.de/10012956332
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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
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The deferred tax asset valuation allowance and firm creditworthiness
Edwards, Alexander - In: The journal of the American Taxation Association : a … 40 (2018) 1, pp. 57-80
Persistent link: https://www.econbiz.de/10011980383
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The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts : "a clash of cultures"
Essers, Peter H. J. (contributor) - 2009
Persistent link: https://www.econbiz.de/10003794059
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The precious relationship between IAS/IFRS, national tax accounting systems and the CCCTB
Essers, Peter H. J.; Russo, Ronald - In: The influence of IAS/IFRS on the CCCTB, tax accounting, …, (pp. 29-86). 2009
Persistent link: https://www.econbiz.de/10003794721
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …
Persistent link: https://www.econbiz.de/10003480047
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IAS/IFRS in Belgium : quantitative analysis of the impact on the tax burden of companies
Haverals, Jacqueline - In: Journal of international accounting auditing & taxation 16 (2007) 1, pp. 69-89
Persistent link: https://www.econbiz.de/10003460518
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Reconstruction of tax balance sheets based on IFRS information : a case study of listed companies within Austria, Germany, and the Netherlands
Kager, Rebekka; Niemann, Rainer - 2011
have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS … IFRS financial statements of companies listed in Austria, Germany, and the Netherlands. The difference between estimated … tax equity and IFRS-equity, adjusted for the effect resulting from the recognition of deferred taxes, indicates the effect …
Persistent link: https://www.econbiz.de/10009152889