The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness

被引:2
|
作者
Watson, Luke [1 ]
机构
[1] Univ Florida, Gainesville, FL 32611 USA
来源
关键词
D O I
10.2308/atax-10557
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
[No abstract available]
引用
收藏
页码:81 / 85
页数:5
相关论文
共 50 条
  • [1] The information content of the deferred tax valuation allowance
    Kumar, KR
    Visvanathan, G
    [J]. ACCOUNTING REVIEW, 2003, 78 (02): : 471 - 490
  • [2] Creating a bigger bath using the deferred tax valuation allowance
    Christensen, Theodore E.
    Paik, Gyung H.
    Stice, Earl K.
    [J]. JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2008, 35 (5-6) : 601 - 625
  • [3] The Information Content from Releases of the Deferred Tax Valuation Allowance
    Finley, Andrew R.
    Ribal, Anthony
    [J]. JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2019, 41 (02): : 83 - 101
  • [4] Discussion of creating a bigger bath using the deferred tax valuation allowance
    Francis, Jennifer
    [J]. JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2008, 35 (5-6) : 626 - 632
  • [5] Deferred Tax Asset Valuation Allowances and Auditors' Going Concern Evaluations
    Bakke, Ashleigh
    Kubick, Thomas R.
    Wilkins, Michael S.
    [J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2023, 42 (01): : 1 - 26
  • [6] Determinants of the valuation allowance for deferred tax assets under SFAS No. 109
    Miller, GS
    Skinner, DJ
    [J]. ACCOUNTING REVIEW, 1998, 73 (02): : 213 - 233
  • [7] Earnings management using the valuation allowance for deferred tax assets under SFAS No. 109
    Schrand, CM
    Wong, MHF
    [J]. CONTEMPORARY ACCOUNTING RESEARCH, 2003, 20 (03) : 579 - 611
  • [8] Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities
    Guenther, DA
    Sansing, RC
    [J]. ACCOUNTING REVIEW, 2000, 75 (01): : 1 - 12
  • [9] Deferred Tax Asset and Earning Management
    Ju Jinmei
    [J]. Proceedings of the Second International Symposium - Management, Innovation and Development, 2015, : 508 - 514
  • [10] ASSET VALUATION, FIRM INVESTMENT, AND FIRM DIVERSIFICATION
    SCHALL, LD
    [J]. JOURNAL OF BUSINESS, 1972, 45 (01): : 11 - 28