What question did this study set out to answer?

This research aims to investigate how financial reporting practices influence the alternative minimum tax, specifically through book income adjustments.

March 18, 2026

The Relationship Between Financial Reporting Practices and the 1986 Alternative Minimum Tax.

Key Points

This research aims to investigate how financial reporting practices influence the alternative minimum tax, specifically through book income adjustments.
Utilized a modified research design to assess financial reporting practices
Analyzed the impact of accounting accrual changes on tax calculations
Focused on the relationship between book income adjustments and the AMT for the year 1987
Identified a significant effect of book income adjustments on financial reporting outcomes
Demonstrated that shifting accounting accruals influenced alternative minimum tax calculations in 1987

Abstract

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.

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Cite This Study

Shiing-wu Wang (Fri,) studied this question.

synapsesocial.com/papers/69ba43b64e9516ffd37a5480 https://doi.org/https://doi.org/10.2308/tar-9412141443

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