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Keywords: liquidity
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Journal Articles
The Accounting Review (2022) 97 (2): 267–289.
Published: 01 March 2022
... School of Business, Stanford, CA, USA. Editor's note: Accepted by Sonja Olhoft Rego, under the Senior Editorship of Mary E. Barth. 1 2 2019 1 4 2021 net operating losses taxes cash liquidity measurement This paper studies the relation between NOL carryforwards (also...
Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
... or liquidity. JEL Classifications: G23; G32; G34; G12; G14. We gratefully acknowledge comments from Steve Balsam, Sudipta Basu, Ed deHaan, Eric Floyd, Jacquelyn Gillette, Todd Gormley, Michelle Hanlon, Nick Guest, Zachary Kaplan, Stephen Karolyi, Alina Lerman, Maria Loumioti, Jeremy Michels...
Includes: Supplementary data
Journal Articles
The Accounting Review (2014) 89 (1): 79–112.
Published: 01 January 2014
...Elizabeth Blankespoor; Gregory S. Miller; Hal D. White ABSTRACT Firm disclosures often reach only a portion of investors, which results in information asymmetry among investors and, therefore, lower market liquidity. This issue is particularly salient for firms that are not highly visible...
Journal Articles
The Accounting Review (2013) 88 (5): 1657–1682.
Published: 01 September 2013
... net operating losses liquidity analyst forecasts capital markets Tax rules give the firm an option to obtain a cash refund of recently paid taxes by reporting a tax loss. This cash infusion can be particularly valuable for financially constrained firms...