{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"Jacco Wielhouwer","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/2625\/","title":"Better TLCF data: more accurate research results - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"r3AShryG49\"><a href=\"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/better-tlcf-data-more-accurate-research-results\/\">Better TLCF data: more accurate research results<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/better-tlcf-data-more-accurate-research-results\/embed\/#?secret=r3AShryG49\" width=\"600\" height=\"338\" title=\"&#8220;Better TLCF data: more accurate research results&#8221; &#8212; ARC\" data-secret=\"r3AShryG49\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/eaa-online.org\/arc\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"The possibility to compensate taxable profits with taxable losses from prior years is important in explaining firms\u2019 tax incentives, tax planning, and tax aggressiveness. The tax loss carryforward (TLCF) is the total amount of taxable losses from the past that can be used to offset future taxable income. Data on this TLCF are, however, often [&hellip;]","thumbnail_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2021\/05\/figure22.jpg","thumbnail_width":600,"thumbnail_height":300}