The Relationship Between Financial Reporting Practices and the 1986 Alternative Minimum Tax.
用改进的研究设计，考察账面收入调整对财务报告的影响，以及会计应计项目变动对1987年替代性最低税的影响。
Abstract Examines the effect of the book income adjustment on financial reporting using a modified research design. Effect of shifting accounting accruals on the alternative minimum tax (AMT) in 1987.