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type_genre:"Law"
~subject:"Steuervergünstigung"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Steuerbilanzrecht"
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ECONIS (ZBW)
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1
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
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2
Effectiveness of fiscal incentives for R&D : quasi-experimental evidence
Guceri, Irem
;
Liu, Li
- In:
American economic journal : a journal of the American …
11
(
2019
)
1
,
pp. 266-291
Persistent link: https://www.econbiz.de/10011981516
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3
FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P.
;
Rogers Bowler, Cathalene
- In:
Advances in taxation
25
(
2019
),
pp. 39-50
Persistent link: https://www.econbiz.de/10012225532
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4
The deferred tax asset valuation allowance and firm creditworthiness
Edwards, Alexander
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 57-80
Persistent link: https://www.econbiz.de/10011980383
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5
Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
28
(
2017
),
pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
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6
Deferred tax accounting for a debt instrument with a non-equity conversion option : der Fall ; die Lösung
Watchman, Andrew
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
4
,
pp. 135-138
Persistent link: https://www.econbiz.de/10010513953
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7
Drohverluste beim Asset Deal
Hoffmann, Wolf-Dieter
- In:
StuB
(
2009
)
5
,
pp. 165-166
Persistent link: https://www.econbiz.de/10003813402
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8
Anwendung der Steuerbefreiung für Aktiengewinne bei Risikoabsicherungsgeschäften : zur Problematik der Wechselwirkungen von Bewertungseinheiten und außerbilanziellen Einkommensermi...
Hahne, Klaus D.
- In:
Steuern und Bilanzen : STuB ; Zeitschrift für das …
10
(
2008
)
5
,
pp. 181-187
Persistent link: https://www.econbiz.de/10003653281
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9
Do foreign multinationals ̉tax incentives influence their U.S. income reporting and debt policy?
Mills, Lillian F.
;
Newberry, Kaye J.
- In:
National tax journal
57
(
2004
)
1
,
pp. 89-107
Persistent link: https://www.econbiz.de/10002015550
Saved in:
10
Do firms use the deferred tax asset valuation allowance to manage earnings?
Bauman, Christine C.
;
Bauman, Mark P.
;
Halsey, Robert F.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
Suppl.
,
pp. 27-48
Persistent link: https://www.econbiz.de/10001708419
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