@article{BethmannJacobMueller2018, author = {Inga Bethmann and Martin Jacob and Maximilian A. M{\"u}ller}, title = {Tax loss carrybacks}, journal = {The Accounting Review}, number = {Forthcoming}, doi = {10.2308/accr-51956}, url = {https://ssrn.com/abstract=2711808}, year = {2018}, }