Measuring the Impact of the Safe Harbor Lease Law on Security Prices
Safe harbor lease law, Taxation, Asset restructuring, Stock prices
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Write-Offs As Accounting Procedures to Manage Perceptions
John A. Elliott, Wayne H. Shaw, Write-Offs As Accounting Procedures to Manage Perceptions, Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 91-119