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Keywords: net operating losses
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Journal Articles
Journal Articles
The Accounting Review (2021) 96 (6): 153–181.
Published: 01 November 2021
...Christine L. Dobridge ABSTRACT This paper studies effects of the five-year net operating loss carryback enacted near the ends of the 2001 and 2007–2009 U.S. recessions—a policy that gave firms larger U.S. federal tax refunds as a fiscal stimulus measure. Following the end of the 2001 recession, I...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (3): 237–266.
Published: 01 May 2018
... taxation risk-taking net operating losses Firm risk-taking is essential for economic growth. While small entrepreneurial firms are commonly viewed as the primary source of risky innovation, large public firms undertake approximately half to two-thirds of total private sector investment...
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...