期刊論文
| 學年 | 92 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2004-01-01 |
| 作品名稱 | EVIDENCE OF EARNINGS MANAGEMENT FROM THE MEASUREMENT OF THE DEFERRED TAX ALLOWANCE ACCOUNT |
| 作品名稱（其他語言） | |
| 著者 | 曹嘉玲; Chao, Chia-ling; Kelsey, Richard L.; Horng, Shwu-min; Chiu, Chui-yu |
| 單位 | 淡江大學會計學系 |
| 出版者 | Taylor & Francis |
| 著錄名稱、卷期、頁數 | Engineering Economist 49(1), pp.63-93 |
| 摘要 | Positive accounting literature has provided empirical evidence regarding firms' characteristics that cause their managers to make particular accounting decisions. The purpose of this study is to extend this line of research to the area of accounting for income taxes. The research is designed to identify accounting choice variables that influence managers' decisions to change the level of the deferred tax asset valuation allowance under SFAS No. 109. Specifically, the study presents an empirical examination of whether managerial discretion over the valuation allowance appears to be used for earnings management purposes. Evidence of earnings management motivations can provide insights into whether it is an appropriate accounting policy to give management considerable discretion to choose the level of the valuation allowance. |
| 關鍵字 | |
| 語言 | en |
| ISSN | 0013-791X |
| 期刊性質 | 國內 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 否 |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | ,電子版 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20402 ) |