How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?

• 1 September 2003
• journal article
• Published by American Accounting Association in Journal of the American Taxation Association
• Vol. 25  (2) , 1-17
• https://doi.org/10.2308/jata.2003.25.2.1

Abstract

Keywords

• COMPUSTAT
• NOL
• PROXIES
• U.S
• RETURN
• CARRYOVERS
• TAX LOSS
• INCOME