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The ‘New’ Deferred Tax: a Comment on AARF Discussion Paper No. 22 ‘Accounting for Income Tax’

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  • Baljit K. Sidhu

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  • Baljit K. Sidhu, 1996. "The ‘New’ Deferred Tax: a Comment on AARF Discussion Paper No. 22 ‘Accounting for Income Tax’," Australian Accounting Review, CPA Australia, vol. 6(11), pages 37-49, March.
    • Handle: RePEc:bla:ausact:v:6:y:1996:i:11:p:37-49
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1996.tb00006.x
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    References listed on IDEAS

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    1. Daley, M., 1995. "The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance," Papers 72, Rochester, Business - Ph.D.,.
    2. Livingstone, Jl, 1969. "Accelerated Depreciation, Tax Allocation, And Cyclical Asset Expenditures Of Large Manufacturing Companies," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 245-256.
    3. Livingstone, Jl, 1967. "Accelerated Depreciation, Cyclical Asset Expenditures And Deferred Taxes," Journal of Accounting Research, Wiley Blackwell, vol. 5(1), pages 77-94.
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    Cited by:

    1. Cheryl Chang & Kathleen Herbohn & Irene Tutticci, 2009. "Market's perception of deferred tax accruals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 645-673, December.

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