Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
本文档由 englishpapers 分享于2010-11-04 22:58
This paper investigates whether managers use the deferred tax asset valuation allowance account (VAA) to manage earnings around three earnings targets: positive net income, historical annual earnings, and the mean analyst forecast. While early studies using broad samples find little evidence of earnings management via the VAA, recent studies using narrowly defined samples conclud..
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君,已阅读到文档的结尾了呢~~