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Valuation of Deferred Tax Assets From a Net Operating Loss Carryover

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  • De Waegenaere, A.M.B.

    (Tilburg University, Center For Economic Research)

  • Sansing, R.

    (Tilburg University, Center For Economic Research)

  • Wielhouwer, J.L.

    (Tilburg University, Center For Economic Research)

Abstract

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Suggested Citation

  • De Waegenaere, A.M.B. & Sansing, R. & Wielhouwer, J.L., 2001. "Valuation of Deferred Tax Assets From a Net Operating Loss Carryover," Discussion Paper 2001-24, Tilburg University, Center for Economic Research.
    • Handle: RePEc:tiu:tiucen:c26c5d4a-2a49-404a-aa59-c69ffe30ae3d
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    References listed on IDEAS

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    1. Sansing, R, 1998. "Valuing the deferred tax liability," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 357-363.
    2. Amir, E. & Kirschenheiter, M. & Willard, K., 1997. "Firm Valuation with Deferred Taxes: A Theoretical Framework," Papers 97-13, Columbia - Graduate School of Business.
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    Cited by:

    1. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    2. Ralf Ewert & Rainer Niemann, 2011. "Haftungsbeschränkungen, Verlustverrechnungsbeschränkungen und die Bereitschaft zur Risikoübernahme," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 94-131, January.
    3. Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    4. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo.

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