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Market's perception of deferred tax accruals
11 references·5 citing·45 second hop
Market's perception of deferred tax accruals (2009)Market's perception of deferred tax accru…Analysts' Interpretation and Investors' Valuation of Tax Carryforwards* (1999)Analysts' Interpretation and …Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11. (1998)Deferred Tax Accounting Under…The Valuation of Deferred Taxes* (1997)The Valuation of Deferred Tax…The information content of losses (1995)The information content of lo…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Effect of Deferred Taxes on Security Prices (1994)The Effect of Deferred Taxes …The Valuation of the Deferred Tax Liability: Evidence from the Stock Market. (1992)The Valuation of the Deferred…Accounting Information in the Market for Debt (1986)Accounting Information in the…期間相互間の税配分,利益予想,証券価格の動き (1972)期間相互間の税配分,利益予想,証券価格の動きINTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES (1972)INTERPERIOD TAX ALLOCATION, E…Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Financial accounting for defe…The Information Content of Deferred Taxes Under IFRS (2020)The Information Content of De…The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets (2016)The Financial Crisis and the …The value relevance of deferred tax attributed to asset revaluations (2014)The value relevance of deferr…Do alternative methods of reporting non-controlling interests really matter? 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this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995The information content of losses2,315 cited
  • 1995Price and return models691 cited
  • 1997The Valuation of Deferred Taxes*173 cited
  • 1999Analysts' Interpretation and Investors' Valuation of Tax Carryforwards*145 cited
  • 1998Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.138 cited
  • 1972INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES137 cited
  • 1986Accounting Information in the Market for Debt84 cited
  • 1992The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.83 cited
  • 1994The Effect of Deferred Taxes on Security Prices72 cited
  • 1972期間相互間の税配分,利益予想,証券価格の動き48 cited

Cited by

  • 2012Do alternative methods of reporting non-controlling interests really matter?29 cited
  • 2016The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets29 cited
  • 2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
  • 2020The Information Content of Deferred Taxes Under IFRS

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22 cited
  • 2014The value relevance of deferred tax attributed to asset revaluations19 cited