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EARNINGS MANAGEMENT AND THE CORPORATE ALTERNATIVE MINIMUM TAX

Ce Boynton, Ps Dobbins and Ga Plesko

Journal of Accounting Research, 1992, vol. 30, 131-153

Keywords: Alternative minimum tax; Tax reform act; Earnings Management; Discretionary accruals (search for similar items in EconPapers)
JEL-codes: M41 H25 G32 K34 (search for similar items in EconPapers)
Date: 1992
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DOI: 10.2307/2491198

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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