Does the Permanently Reinvested Earnings Assertion Influence Perceptions of Credit Risk?
In recent years, the impact of the permanently reinvested earnings (PRE) assertion on the financial reporting environment has grown tremendously. Under Accounting Standards Codification (ASC) 740, a firm making the PRE assertion is able to avoid recognizing residual U.S. taxes on earnings of its fo...
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| Format: | Others |
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Virginia Tech
2017
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| Online Access: | http://hdl.handle.net/10919/76647 |