Changes in unrecognised deferred tax accruals from carry-forward losses : earnings management or signalling?
Year of publication: |
2010
|
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Authors: | Herbohn, Kathleen ; Tutticci, Irene ; Khor, Pui See |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 37.2010, 7/8, p. 763-791
|
Subject: | Revenue-Management | Revenue management | Signalling | Latente Steuern | Deferred taxes | Rückstellung | Accrual | Steuervergünstigung | Tax incentive | Bilanzrecht | Accounting law | Börse | Bourse | Australien | Australia | 1999-2005 |
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