Discussion of ‘Making Deferred Taxes Relevant’
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DOI: 10.1080/17449480.2018.1473618
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References listed on IDEAS
- Erlend Kvaal, 2007. "Discounting and the Treatment of Taxes in Impairment Reviews," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5‐6), pages 767-791, June.
- David B. Citron, 2001. "The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(7‐8), pages 821-852, September.
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- Arjan Brouwer & Ewout Naarding, 2018. "Making Deferred Taxes Relevant," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 200-230, May.
- 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.
- Erlend Kvaal, 2007. "Discounting and the Treatment of Taxes in Impairment Reviews," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5-6), pages 767-791.
- Eli Amir & Theodore Sougiannis, 1999. "Analysts' Interpretation and Investors' Valuation of Tax Carryforwards," Contemporary Accounting Research, John Wiley & Sons, vol. 16(1), pages 1-33, March.
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- Amir, E. & Kirschenheiter, M. & Willard, K., 1997. "Firm Valuation with Deferred Taxes: A Theoretical Framework," Papers 97-13, Columbia - Graduate School of Business.
- David B. Citron, 2001. "The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(7&8), pages 821-852.
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