Media type: E-Article Title: Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS 109 Contributor: Schrand, Catherine M.; Wong, M.H. Franco imprint: Elsevier BV, 2002 Published in: SSRN Electronic Journal Language: English DOI: 10.2139/ssrn.307679 ISSN: 1556-5068 Keywords: Pharmacology (medical) Origination: Footnote: