Nonrecurring income taxes-Reference-Cited by-同舟云学术

Nonrecurring income taxes

Published:2022-12-03 Issue: Volume: Page:
ISSN:1380-6653
Container-title:Review of Accounting Studies
language:en
Short-container-title:Rev Account Stud

Author:

Donelson Dain C.,Koutney Colin Q.,Mills Lillian F.^ORCID

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Link

https://link.springer.com/content/pdf/10.1007/s11142-022-09736-7.pdf

Reference64 articles.

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2. Ayers, Benjamin C., Casey M. Schwab, and Steven Utke. 2015. Noncompliance with mandatory disclosure requirements: The magnitude and determinants of undisclosed permanently reinvested earnings. The Accounting Review 90 (1): 59–93.

3. Bauman, Christine C., Mark P. Bauman, and Robert F. Halsey. 2001. Do firms use the deferred tax asset valuation allowance to manage earnings? Journal of American Taxation Association 23: 27–48.

4. Bens, Daniel A., and Rick Johnston. 2010. Accounting discretion: Use or abuse? An analysis of restructuring charges surrounding regulator action. Contemporary Accounting Research 26 (3): 673–699.

5. Black, Dirk E., and Theodore E. Christensen. 2009. U.S. Managers’ use of ‘pro forma’ adjustments to meet strategic earnings targets. Journal of Business, Finance and Accounting 36: 297–326.

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