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pro vyhledávání: '"Michael J. Calegari"'
Autor:
Susan E. Anderson, Scott N. Cairns, Michael J. Calegari, Cynthia C. Vines, J. William Harden, John J. Masselli
Publikováno v:
Journal of the American Taxation Association. 24:65-71
Autor:
Michael J. Calegari
Publikováno v:
Journal of Accounting and Economics. 30:1-31
This study investigates the effect of changing tax accounting provisions for long-term manufacturing contracts between 1984–1985 and 1989–1990 on debt and accrual policies using a simultaneous equations approach. The results indicate that firms a