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The Manipulation of the Independent Variable Is Also Known as the Treatment,and

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The manipulation of the independent variable is also known as the treatment,and the results of the treatment are called treatment effects.


Definitions:

Income Tax Expense

The total amount of income tax a company is required to pay to the government, reflected as an expense in its income statement.

Deferred Tax Asset Valuation Allowance

A contra-asset account used to decrease the value of deferred tax assets if it is more likely than not they will not be realized.

Income Manipulation

The practice of adjusting financial statements with the intention to mislead stakeholders about the company's financial performance or health.

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