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The Aggregation and Valuation of Deferred Taxes

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
1998Investment Tax Incentives, Prices, and the Supply of Capital Goods264 cited
1992Disaggregated Accounting Data as Explanatory Variables for Returns184 cited
1997The Valuation of Deferred Taxes*173 cited
1976The corporation tax89 cited

Cited by

2004The Valuation Relevance of Reversing Deferred Tax Liabilities43 cited
2004Accounting for Employee Stock Options42 cited
2018Making Deferred Taxes Relevant35 cited
2007Price Models and the Value Relevance of Accounting Information26 cited
2016Balance sheet classification and the valuation of deferred taxes23 cited
2008Incremental Value Relevance of Unrecognized Deferred Taxes: Evidence from the United Kingdom21 cited
2003On the value of deferred taxes18 cited

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