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On the incidence of deferred taxes, intangibles and non-linearities in the relationship between Tobin's Q and ROI

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  • Arcelus, F.J.
  • Mitra, D.
  • Srinivasan, G.

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  • Arcelus, F.J. & Mitra, D. & Srinivasan, G., 2005. "On the incidence of deferred taxes, intangibles and non-linearities in the relationship between Tobin's Q and ROI," Journal of Economics and Business, Elsevier, vol. 57(2), pages 165-185.
    • Handle: RePEc:eee:jebusi:v:57:y:2005:i:2:p:165-185
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    References listed on IDEAS

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    1. Anandhi S. Bharadwaj & Sundar G. Bharadwaj & Benn R. Konsynski, 1999. "Information Technology Effects on Firm Performance as Measured by Tobin's q," Management Science, INFORMS, vol. 45(7), pages 1008-1024, July.
    2. Lindenberg, Eric B & Ross, Stephen A, 1981. "Tobin's q Ratio and Industrial Organization," The Journal of Business, University of Chicago Press, vol. 54(1), pages 1-32, January.
    3. S. Chattopadhyay & F.J. Arcelus & G. Srinivasan, 1997. "Deferred Taxes and Bond Ratings: A Canadian Case," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 541-557, April.
    4. S. Chattopadhyay & F.J. Arcelus & G. Srinivasan, 1997. "Deferred Taxes and Bond Ratings: A Canadian Case," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 541-557.
    5. Sansing, R, 1998. "Valuing the deferred tax liability," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 357-363.
    6. Kee H. Chung & Stephen W. Pruitt, 1994. "A Simple Approximation of Tobin's q," Financial Management, Financial Management Association, vol. 23(3), Fall.
    7. Klock, Mark & Megna, Pamela, 2000. "Measuring and valuing intangible capital in the wireless communications industry," The Quarterly Review of Economics and Finance, Elsevier, vol. 40(4), pages 519-532.
    8. Chen, Carl R. & Steiner, Thomas L., 2000. "Tobin's q, managerial ownership, and analyst coverage: A nonlinear simultaneous equations model," Journal of Economics and Business, Elsevier, vol. 52(4), pages 365-382.
    9. Chandra, Uday & Ro, Byung T., 1997. "The association between deferred taxes and common stock risk," Journal of Accounting and Public Policy, Elsevier, vol. 16(3), pages 311-333.
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    1. Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
    2. Coluccia, Daniela & Dabić, Marina & Del Giudice, Manlio & Fontana, Stefano & Solimene, Silvia, 2020. "R&D innovation indicator and its effects on the market. An empirical assessment from a financial perspective," Journal of Business Research, Elsevier, vol. 119(C), pages 259-271.

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