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Earnings Management And The Corporate Alternative Minimum Tax - Discussion

Author

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  • GRAMLICH, J

Abstract

No abstract is available for this item.

Suggested Citation

  • Gramlich, J, 1992. "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 154-160.
  • Handle: RePEc:bla:joares:v:30:y:1992:i::p:154-160
    DOI: http://hdl.handle.net/10.2307/2491199
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    Citations

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    Cited by:

    1. Plesko, George A., 2003. "An evaluation of alternative measures of corporate tax rates," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 201-226, June.
    2. Jeffrey Gramlich & Ole Sørensen, 2004. "Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 235-259.

    More about this item

    Keywords

    Alternative minimum tax; Tax reform act; Earnings Management; Discretionary accruals;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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