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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

Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?

Mills, Lillian F. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 49-51

Persistent link: https://www.econbiz.de/10001708420

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

FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance

Bauman, Mark P.; Bowler, Cathalene Rogers - In: Advances in taxation, (pp. 29-50). 2018

This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes , on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using...

Persistent link: https://www.econbiz.de/10015093591