References

• 1969The allocation problem in financial accounting theory.124 cited
• 1968Tax Allocation and Financial Reporting25 cited
• 1966Interperiod Allocation of Corporate Income Taxes25 cited
• 1970Company Income Tax and Interperiod Allocation18 cited
• 1968Accelerated Depreciation and Deferred Tax Allocation17 cited
• 1977A Controversy over the Expected Behavior of Deferred Tax Credits17 cited
• 1976On the Economic Substance of Deferred Taxes16 cited
• 2023Accounting for Income Taxes16 cited

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