The Accounting Review Vol. 70 No. 3 1995
Determinants of the Choice Between Partial and Comprehensive Income Tax Allocation: The Case of the Domestic International Sales Corporation.
Abstract
Examines potential explanations for managers' choice between comprehensive and partial income tax allocation related to the indefinite deferral of income taxes allowed for Domestic International Sales Corporations (DISCs). Association between external auditors' stated positions on the tax allocation issue and their firms method of choice; Institutional background of DISCs.
- DOI
- 10.2308/tar-9508184637
- Volume
- 70
- Issue
- 3
- Pages
- 489-511
- Language
- en
- Sources
- openalex crossref