haku: @indexterm Capital income tax / yhteensä: 20
viite: 8 / 20
| Tekijä: | Beatty, A. Harris, D. G. |
| Otsikko: | Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes |
| Lehti: | Accounting Review
2001 : OCT, VOL. 76:4, p. 515-536 |
| Asiasana: | Company taxation Earnings function Capital income tax Accounting USA |
| Kieli: | eng |
| Tiivistelmä: | The authors study whether banks owned by interstate multibank holding companies coordinate their security gains and lossess to manage their tax, earnings, and capital management objectives. Specifically, they examine whether the realization of security gains and lossess is related to the objectives of the individual bank, the consolidated group, or both. |
SCIMA