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• W2106861844 startingPage "471" @default.
• W2106861844 abstract "An event study demonstrates that disclosures of changes in deferred tax valuation allowances (VA) provide information beyond contemporaneous earnings reports. Prior research shows that, in setting VA, managers consider the extent that taxable income is available from various sources for the realization of deferred tax assets (DTA). Our evidence supports a characterization where investors use VA disclosures to infer management's expectations about DTA, its realizability, and future taxable income available for realization. These findings are more generally relevant for assessing the consequences of reporting standards that require or permit management judgment, especially about future outcomes. In particular, they support the view that discretion can be a vehicle for management to communicate expectations to the benefit of investors." @default.
• W2106861844 created "2016-06-24" @default.
• W2106861844 creator A5037027309 @default.
• W2106861844 creator A5057758440 @default.
• W2106861844 date "2003-04-01" @default.
• W2106861844 modified "2023-10-16" @default.
• W2106861844 title "The Information Content of the Deferred Tax Valuation Allowance" @default.
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• W2106861844 doi "https://doi.org/10.2308/accr.2003.78.2.471" @default.
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