EVIDENCE OF EARNINGS MANAGEMENT FROM THE MEASUREMENT OF THE DEFERRED TAX ALLOWANCE ACCOUNT

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Title:	EVIDENCE OF EARNINGS MANAGEMENT FROM THE MEASUREMENT OF THE DEFERRED TAX ALLOWANCE ACCOUNT
Authors:	曹嘉玲;Chao, Chia-ling;Kelsey, Richard L.;Horng, Shwu-min;Chiu, Chui-yu
Contributors:	淡江大學會計學系
Date:	2004-01-01
Issue Date:	2009-11-30 12:44:26 (UTC+8)
Publisher:	Taylor & Francis
Abstract:	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.
Relation:	Engineering Economist 49(1), pp.63-93
DOI:	10.1080/00137910490432683
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

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