Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109

By Catherine Schrand. 2003

227 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4390580634e6dc5d3b469870eb6b51280aa81c76

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Weili Ge
2. Catherine Schrand
3. Annalisa Prencipe
4. Patricia M. Dechow
5. Douglas J. Skinner
6. Christian Leuz
7. G. Markarian
8. Lorenzo Pozza

In Strategy and Management

1. Weili Ge
2. Catherine Schrand
3. Douglas J. Skinner
4. Patricia M. Dechow
5. G. Markarian
6. Annalisa Prencipe
7. Lorenzo Pozza
8. Christian Leuz

Citations in the corpus

• The Role of Managerial Ability in Corporate Tax Avoidance (2017, unknown): “For example, valuation allowances (e.g., Schrand and Wong 2003) and estimated reserves can be used to manage pretax financial reporting earnings without impacting the amount of tax a firm pays.”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Consider the conflicting evidence in Miller and Skinner (1998) and Schrand and Wong (2003).”
• Earnings Management in Family Firms: Evidence From R&D Cost Capitalization in Italy (2008, result): “As an alternative approach, other studies focus on single items, suggesting a systematic relationship between specific accruals and incentives to manage earnings (Francis, Hanna, & Vincent, 1996; McNichols & Wilson, 1988; Schrand & Wong, 2003; Visvanathan, 1998; Zucca & Campbell, 1992).”
• The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis* (2008, background): “Schrand and Wong (2003) provide evidence on the deferred tax positions of 235 U.S. banks upon their adoption of SFAS-109 in 1992.”