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Keywords: valuation allowance
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Journal Articles
Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 1–26.
Published: 01 February 2023
...Ashleigh Bakke; Thomas R. Kubick; Michael S. Wilkins SUMMARY The valuation allowance for deferred tax assets is an audited disclosure that reflects management’s expectations regarding the future profitability of a company. Building on prior literature that establishes this disclosure...
