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DISCOUNTING DEFERRED TAX LIABILITIES: REVIEW AND ANALYSIS · Study

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ArticleDISCOUNTING DEFERRED TAX LIABILITIES: REVIEW AND ANALYSIS

Harry I. Wolk1980

Article1980

DISCOUNTING DEFERRED TAX LIABILITIES: REVIEW AND ANALYSIS

Harry I. Wolk · Michael G. Tearney

13 citations·0/0 files stored·Journal of Business Finance &amp Accounting

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Accounting Theory and Financial Reporting Corporate Taxation and Avoidance Financial Reporting and Valuation Research

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References

1969The allocation problem in financial accounting theory.1968Tax Allocation and Financial Reporting 1966Interperiod Allocation of Corporate Income Taxes 1970Company Income Tax and Interperiod Allocation 1968Accelerated Depreciation and Deferred Tax Allocation 1977A Controversy over the Expected Behavior of Deferred Tax Credits 1976On the Economic Substance of Deferred Taxes 2023Accounting for Income Taxes

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1986A NOTE ON ADDITIONAL EVIDENCE ON THE BEHAVIOUR OF DEFERRED TAX CREDITSarticle · 4 shared references 1971The Adoption and Diffusion of an Accounting Innovationarticle · 2 shared references 2010Towards a paradigmatic foundation for accounting practicearticle · 1 shared reference 2019Moving the Conceptual Framework Forward: Accounting for Uncertaintyarticle · 1 shared reference 2002Institutional perspectives on cost allocations: integration and extensionarticle · 1 shared reference 1975Toward a Science of Accountingarticle · 1 shared reference

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Year1980

Typearticle

Published1980-03-01

VenueJournal of Business Finance &amp Accounting

ISSN-L0306-686X

Languageen

Citations13

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1111/j.1468-5957.1980.tb00202.x

openalex_workW2104450718

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