搜索结果: 1-1 共查到“经济学 pre-tax earnings”相关记录1条 . 查询时间(0.093 秒)
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...