Accepted by Gord Richardson. We thank participants at the UCLA accounting workshop and the 1999 Summer Symposium on Accounting Research at HKUST for their comments and suggestions. We especially thank Gord Richardson, the editor, and two anonymous referees, David Aboody, Gary Biddle, Kevin Chen, Peter Chen, Carla Hayn, Patricia Hughes, Greg Miller, Chul Park, and T. J. Wong. We also thank Steve Pilloff of the Federal Reserve Board for providing regulatory data and Lukas Nebehay for research assistance. We gratefully acknowledge the contribution of I/B/E/S International Inc. for providing earnings per share forecast data, available through the International Brokers Estimate System.
Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*
Article first published online: 15 JAN 2010
2003 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 20, Issue 3, pages 579–611, Fall 2003
How to Cite
Schrand, C. M. and Wong, M. H. F. (2003), Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109. Contemporary Accounting Research, 20: 579–611. doi: 10.1506/480D-098U-607R-5D9W
- Issue published online: 15 JAN 2010
- Article first published online: 15 JAN 2010
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