Herbohn, Kathleen; Tutticci, Irene; Khor, Pui See - In: Journal of Business Finance & Accounting 37 (2010-07) 7-8, pp. 763-791
This paper examines how managers elect to use their discretion over the amount of unrecognised tax assets from carry-forward losses that is available under the income statement method specified in "AASB1020" 'Accounting for Income Taxes'. Specifically, we consider whether changes in the...