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Showing 1 to 1 of 1 for “"Credit Ratings and Ratings Agencies"”.
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Does the Permanently Reinvested Earnings Assertion Influence Perceptions of Credit Risk?
… has grown tremendously. Under Accounting Standards Codification (ASC) 740, a firm making the PRE assertion is able to avoid recognizing residual U.S. taxes on earnings of its foreign subsidiaries so long as it reinvests those earnings outside of the U.S. Suboptimal reinvestment is a …