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The Aggregation and Valuation of Deferred Taxes · Study

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ArticleThe Aggregation and Valuation of Deferred Taxes

Eli Amir2001

OA

Articlegreen2001

The Aggregation and Valuation of Deferred Taxes

Eli Amir · Michael T. Kirschenheiter · Kristen L. Willard

53 citations·0/0 files stored·Review of Accounting Studies

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

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*1996Uncertainty Resolution and the Theory of Depreciation Measurement 1998Investment Tax Incentives, Prices, and the Supply of Capital Goods 1992Disaggregated Accounting Data as Explanatory Variables for Returns 1997The Valuation of Deferred Taxes*1976The corporation tax

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2004The Valuation Relevance of Reversing Deferred Tax Liabilities 2004Accounting for Employee Stock Options 2018Making Deferred Taxes Relevant 2016Balance sheet classification and the valuation of deferred taxes 2008Incremental Value Relevance of Unrecognized Deferred Taxes: Evidence from the United Kingdom

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Year2001

Typearticle

Published2001-06-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations53

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1023/a:1011619010143

openalex_workW86357259

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