Concepedia

Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?

Christine C. Bauman, Mark P. Bauman, Robert F. Halsey

SSRN Electronic Journal · 2000 · 49 citations · 9 references

DOIFull text

Open access

Concepts

References

9

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

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Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Patricia Dechow, Douglas J. Skinner · Accounting Horizons · 2000 · 1.6K citations

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Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Patricia Dechow, Douglas J. Skinner · SSRN Electronic Journal · 2000 · 614 citations · Full text

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Earnings Quality

Katherine Schipper, Linda Vincent · Accounting Horizons · 2003 · 488 citations

Earnings Management to Avoid Earnings Decreases and Losses

David Burgstahler, Ilia D. Dichev · SSRN Electronic Journal · 1997 · 387 citations · Full text

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