deferred tax asset

Determinants of the Valuation Allowance for Deferred Tax Assets under SFAS No. 109
Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis ☆
Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?
Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities
How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account
Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
The Association between Deferred Tax Assets and Liabilities and Future Tax Payments