The impact of the bonus depreciation rules on the ability of deferred tax expense and accrual-based measures to detect earnings management activities
Amy Dunbar and John Phillips; Sonja Olhoft Rego
| Year of publication: |
2005
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|---|---|
| Authors: | Dunbar, Amy E. ; Phillips, John ; Rego, Sonja Olhoft |
| Published in: |
Proceedings / 97th Annual Conference on Taxation : Minneapolis, Minnesota, November 11-13, 2004 ; and minutes of the Annual meeting of the National Tax Association, Thursday, November 11, 2004. - Washington, DC : National Tax Assoc.. - 2005, p. 358-365
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| Subject: | Bilanzpolitik | Accounting policy | Abschreibung | Depreciation | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Language: | English |
| Notes: | Literaturangaben |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003308179