The Effect of the Alternative Minimum Tax Book Income Adjustment on Accrual Decisions.
利用横截面回归分析，研究了1987年企业替代性最低税账面收入调整对应计决策的影响，发现1987年企业显著减少利润的应计行为，而1986年则相反，运输通信和金融服务企业调整最明显。
Abstract This study utilizes cross sectional regression analysis to examine the effect of the corporate alternative minimum tax book income adjustment (AMTBIA) on corporate accrual decisions. Results indicate significant income-decreasing accrual behavior in 1987, the initial year of the book income levy. Further, the evidence generally supports a "big boom" hypothesis in which managers chose income-increasing accruals in 1986, the final year preceding the tax on book income. In both years, transportation and communication firms and financial service organizations exhibited the greatest modification of accruals.