EARNINGS MANAGEMENT AND THE CORPORATE ALTERNATIVE MINIMUM TAX

被引：58

作者：

BOYNTON, CE

DOBBINS, PS

PLESKO, GA

机构：

[1] US DEPT TREASURY,WASHINGTON,DC 20226

[2] NORTHEASTERN UNIV,BOSTON,MA 02115

来源：

关键词：

D O I：

10.2307/2491198

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：131 / 153

页数：23

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[2]

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[3]

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[4]

GRAMLICH JD, 1988, THESIS U MISSOURI CO

[5]

Gramlich Jeffrey D., 1991, J AM TAX ASSOC, V12, P36

[6]

HEALY PM, 1985, J ACCOUNT ECON, V7, P85, DOI 10.1016/0165-4101(85)90029-1

[7]

Hsiao C., 1986, ANAL PANEL DATA

[8] EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS [J].

JONES, JJ .

[9]

Kennedy P., 1992, GUIDE ECONOMETRICS

[10]

Kmenta J., 1986, ELEMENTS ECONOMETRIC, V2nd ed.