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Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
Pre Holiday Scanner Survey Finds 98 Percent Accuracy Rate, Bronson Says
Scanner Survey Consumer Services
2006/12/21
Selling and buying of farmland in Bulgaria during the pre-accession period to the European Union
arm land market farm selling-buying market land prices size of sold land estates factors for the development of the farm market
2014/3/20
The expectations for a successful start of the market for the selling/buying of farmland were based on the significant fragmentation of land plots and the impractical distribution of ownership. Most o...
Integration of landscape and city modeling : The pre-hispanic site Xochicalco
Digital Terrain Model CyberCity Modeler Visualization
2015/3/9
This paper describes how CyberCity Modeler is used in order to extract both the terrain and the man-made remains of a pre-hispanic
site in Central Mexico, a task for which it was not intended origin...