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The Valuation of Deferred Taxes

Author

Listed:
  • ELI AMIR
  • MICHAEL KIRSCHENHEITER
  • KRISTEN WILLARD

Abstract

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Suggested Citation

  • Eli Amir & Michael Kirschenheiter & Kristen Willard, 1997. "The Valuation of Deferred Taxes," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 597-622, December.
    • Handle: RePEc:wly:coacre:v:14:y:1997:i:4:p:597-622
    DOI: 10.1111/j.1911-3846.1997.tb00543.x
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    References listed on IDEAS

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    1. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    2. Penman, SH, 1996. "The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 34(2), pages 235-259.
    3. Barth, Me & Mcnichols, Mf, 1994. "Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 32, pages 177-209.
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