Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings

By C. C. Bauman, Mark P. Bauman, Robert F. Halsey. 2000

110 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5436c61cfd6a318dcaab8b3a42f293e508c1203d

Citations in the corpus

• Accounting for Tax Benefits of Employee Stock Options and Implications for Research (2002, unknown): “Bauman et al. (2000) adopt this approach, but conclude that the disclosures are often inadequate and difficult to interpret.”
• A review of tax research (2010, unknown): “The Bauman et al. (2001) paper provides detailed discussion on how to measure the earnings effect of a change in the valuation allowance and concludes that not all changes in the contra-asset account result in an income effect as had been assumed in prior studies, see their paper for further…”