Short-term incentive effects of a reduction in the NOL carryback period

Keyphrases

• Incentive Effect 100%
• Short-Term Incentives 100%
• Net Operating Losses 100%
• Loss Firms 80%
• Taxpayers 40%
• Loss Recognition 40%
• Income Shifting 40%
• Income Level 20%
• Tax Law 20%
• Reporting Behavior 20%
• Earnings Management 20%
• Income Tax Expense 20%
• Transition Year 20%
• Tax Rates Change 20%

Economics, Econometrics and Finance

• Income Shifting 100%