Bauman, Christine C.; Bauman, Mark P. - In: Review of Accounting and Finance 1 (2002) 1, pp. 72-87
Extant research examining the determinants of deferred tax asset valuation allowances finds that the evidence provisions outlined in SFAS 109 explain a significant portion of both levels of and changes in recorded valuation allowances. In addition, there is evidence of a stock price reaction...
