THE IMPACT OF THE BONUS DEPRECIATION RULES ON THE ABILITY OF DEFERRED TAX EXPENSE AND ACCRUAL-BASED MEASURES TO DETECT EARNINGS MANAGEMENT ACTIVITIES

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Bibliographic Details
Published in:Proceedings (Conference on Taxation) 2004-01, Vol.97, p.358-365
Main Authors: Dunbar, Amy, Phillips, John, Rego, Sonja Olhoft
Format: Article
Language:English
Subjects:
Capital expenditures
Creative accounting
Current Topics in Corporate Tax Planning
Deferred taxes
Depreciation
Descriptive statistics
Fixed assets
Income taxes
Net income
Property taxes
Regression coefficients
Online Access:Get full text
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ISSN:1549-7542
2377-5661