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Decomposing changes in deferred tax assets and liabilities to isolate earnings management activities
Phillips, John, (2004)
Do managers use the valuation allowance account to manage earnings around certain eanings targets?
Frank, Mary Margaret, (2006)
Creating a bigger bath using the deferred tax valuation allowance
Christensen, Theodore E., (2008)
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
Phillips, John, (2014)