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The Deferred Tax Asset Valuation Allowance and Earnings Quality
5 references·0 citing·21 second hop
The Deferred Tax Asset Valuation Allowance and Earnings Quality (2002)The Deferred Tax Asset Valuation Allowanc…Accounting for Income Taxes (2023)Accounting for Income TaxesDo Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings? (2001)Do Firms Use the Deferred Tax…The information content of losses (1995)The information content of lo…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Capital markets research in accounting (2001)Internal organisational factors influencing corporate social and ethical reporting (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Value-relevance of nonfinancial information: The wireless communications industry (1996)Auditor Industry Specialization and Earnings Quality (2003)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Creating a Bigger Bath Using the Deferred Tax Valuation Allowance (2008)Big Bath Earnings Management: The Case Of Goodwill Impairment Under SFAS No. 142 (2011)Business and institutional determinants of Effective Tax Rate in emerging economies (2020)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)DISCOUNTING DEFERRED TAX LIABILITIES: REVIEW AND ANALYSIS (1980)Deferred Taxes Revisited (2011)
this work references cited by second hop

References

  • 1995The information content of losses2,315 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,051 cited
  • 2001Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?101 cited
  • 2023Accounting for Income Taxes16 cited

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