Huishan Wan

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting
Downloads 1,562 (10,725)
Citation 7

Abstract:

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earnings management, deferred taxes, valuation allowance account

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

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Deferred tax liabilities, Deferred tax expense, Earnings management

2.

The Effectiveness and Valuation of Political Tax Minimization

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 45 Posted: 01 Aug 2013
Arkansas State University, University of Nebraska-Lincoln, Clemson University - Department of Finance and University of Iowa - Department of Accounting
Downloads 96 (272,437)
Citation 2

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Tax avoidance, tax aggressiveness, book-tax differences, corporate lobbying

3.

New Debt Issues and Earnings Management

Posted: 29 Sep 2012
Aaron D. Crabtree, John J. Maher and Huishan Wan
University of Nebraska at Lincoln, Virginia Tech and University of Iowa - Department of Accounting

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real earnings management, bond ratings, bond yields, earnings benchmarks