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The Effect of Deferred Taxes on Security Prices

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References

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1987An Information Interpretation of Financial Analyst Superiority in Forecasting Earnings317 cited
1987THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS

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275 cited

1990THE RELATION BETWEEN STOCK RETURNS AND ACCOUNTING EARNINGS GIVEN ALTERNATIVE INFONNATION265 cited

1984Qualified audit opinions and stock prices234 cited

Cited by

2011Research in Accounting for Income Taxes45 cited
2009Market's perception of deferred tax accruals43 cited
2002Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets43 cited
2010Research in Accounting for Income Taxes41 cited
2018Making Deferred Taxes Relevant35 cited
2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
2005The Analysis of SFAS No. 109’s Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective27 cited
2020The Information Content of Deferred Taxes Under IFRS22 cited
2008Incremental Value Relevance of Unrecognized Deferred Taxes: Evidence from the United Kingdom21 cited
2017Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness20 cited
2007Discounting and the Treatment of Taxes in Impairment Reviews20 cited
2014The value relevance of deferred tax attributed to asset revaluations19 cited