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The Financial and Tax Reporting of Firms in Financial Transitory Loss Years
23/23 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 23 checked references that resolve
resolves10.2308/accr.2005.80.2.423
A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences
resolves10.1111/j.1468-5957.2008.02092.x
Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
resolves10.2308/accr.2009.84.2.467
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
resolves10.2139/ssrn.427300
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
resolves10.1016/s0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.2308/accr.2005.80.1.137
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
resolves10.2308/accr.2004.79.3.745
Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management
resolves10.2308/jata.2003.25.2.1
How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?
resolves10.1506/480d-098u-607r-5d9w
Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*
resolves10.1108/eb043395
Accounts Manipulation: A Literature Review and Proposed Conceptual Framework
resolves10.1111/j.1468-5957.1991.tb00587.x
‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence
The 8 references without a DOI — listed, not checked
no DOI — not checkedUpdated Budget Projections: Fiscal Years
no DOI — not checkedref5
no DOI — not checkedThe Paradox of Corporate Taxes
no DOI — not checkedThe Relation Between Financial and Tax Reporting Measures of Income
no DOI — not checkedref25
no DOI — not checkedref26
no DOI — not checkedPositive Accounting Theory. Upper Saddle River
no DOI — not checkedref31
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