Obvious negative adjustments get accounted for, but non-obvious ones don't get searched for. (alephblog.com)
This is an important finding as it suggests that encouraging students to use a greater number of positive coping strategies can not only help to decrease negative adjustment, but also aid in promoting positive adjustment. (journals.plos.org)
Obviously, most businesses would find it preferable for tax purposes to make a negative adjustment in the current year and spread a positive adjustment over subsequent years. (inc.com)