accounting at similar rates and have comparable writing quality to their non-rule counterparts. Overall, these findings are …

value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of … compensation that allow corporate insiders to profit extravagantly from temporary boosts in a firm's accounting condition or … for hiding adverse information. It is ironic that what are called accounting ethics' fail to embrace the profession …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies … multistate insurers managing their annual accounting reports to shift premiums (losses) to more (less) favorably taxed states …

Life insurers use accounting and actuarial techniques to smooth reporting of firm assets and liabilities, seeking to …-guaranteed surplus. Our goal is to illustrate how accounting and actuarial techniques for this type of financial contract shape …