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Making Deferred Taxes Relevant
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Making Deferred Taxes Relevant (2018)Making Deferred Taxes RelevantConceptual Framework for Financial Reporting: 1989, 2010, 2018 (2021)Conceptual Framework for Fina…Conceptual framework for financial reporting (2012)Conceptual framework for fina…Research in accounting for income taxes (2011)Research in accounting for in…Financial Reporting and Global Capital Markets (2007)Financial Reporting and Globa…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities (2000)Valuation of the Firm in the …The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation (2000)The 1993 Tax Rate Increase an…Analysts' Interpretation and Investors' Valuation of Tax Carryforwards* (1999)Analysts' Interpretation and …Determinants of the valuation allowance for deferred tax assets under SFAS No. 109. (1998)Determinants of the valuation…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…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…The analysis and use of financial statements (1993)The analysis and use of finan…The Valuation of the Deferred Tax Liability: Evidence from the Stock Market. (1992)The Valuation of the Deferred…The Association of Operating Cash Flow and Accruals with Security Returns (1986)The Association of Operating …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…Time Series Analysis: Forecasting and Control (1977)The incremental information content of cash-flow components (1990)Accruals, Cash Flows, and Equity Values (1999)Financial statement analysis (2007)Product‐market strategy and the marketing capabilities of the firm: impact on market effectiveness and cash flow performance (2009)The effects of bonus schemes on accounting decisions (2011)Financial Accounting Standards Board (FASB) (2008)The Information Content of Tax Expense for Firms Reporting Losses (2012)The Association between Deferred Tax Assets and Liabilities and Future Tax Payments (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Capital markets research in accounting (2001)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)International Corporate Tax Avoidance Practices: Evidence from Australian Firms (2012)Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)Corporate returns and cash conversion cycles (1996)Taxable Income, Future Earnings, and Equity Values (2004)Socioemotional Wealth as a Mixed Gamble: Revisiting Family Firm R&D Investments with the Behavioral Agency Model (2013)Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives (2003)Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)Client Conservatism and Auditor-Client Contracting (2012)Auditor Style and Financial Statement Comparability (2013)Integrating stakeholder theory and sustainability accounting: A conceptual synthesis (2020)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Trust and Financial Reporting Quality (2014)Making Rules for Global Finance: Transatlantic Regulatory Cooperation at the Turn of the Millennium (2009)Private Regulation in the Global Economy: A (P)Review (2010)Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards (2012)
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References

  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 1993The analysis and use of financial statements516 cited
  • 1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
  • 2011Research in accounting for income taxes324 cited
  • 2021Conceptual Framework for Financial Reporting: 1989, 2010, 2018279 cited
  • 2007Financial Reporting and Global Capital Markets175 cited
  • 1997The Valuation of Deferred Taxes*173 cited
  • 1998Determinants of the valuation allowance for deferred tax assets under SFAS No. 109.170 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
  • 2000The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation105 cited
  • 1992

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The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.
83 cited
  • 2000Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities81 cited
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    • 2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
    • 2020The Information Content of Deferred Taxes Under IFRS22 cited