Results 261 to 270 of about 5,322 (297)

Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
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Are Deferred Taxes Discountable?

Journal of Business Finance & Accounting, 1987
Sudro Brown, Jeffrey Lippitt
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ANALYSIS OF DEFERRED TAX COMPONENTS

2017
The key performance indicator of the company'soperations is the period's net profit or loss on the financial statements. Thecalculation of this amount in a fair way is important for all stakeholders ofthe company as it reflects the company's performance in a fair way and affectsthe dividends to be distributed to the shareholders.
CAVLAK, Hakan, CEBECİ, Yasin
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Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms

Accounting in Europe, 2023
Alessandro Mura
exaly  

Deferred tax (SSAP 15)

1990
In the UK the amount of tax payable by a business for a particular period often bears little relationship to profit as reported by the accountants in the P&L account. The tax authorities (the Inland Revenue) take the accountant’s reported profit figure as their starting point, but they make all sorts of adjustments to it.
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The Deferred Tax Monster

2017
Krapf, Brandy, Raab, Dwight, Zwilling, Bradley, Fletcher, Bailey, Krapf, Brandy, Raab, Dwight, Zwilling, Bradley, Fletcher, Bailey   +7 more
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Market's perception of deferred tax accruals

Accounting and Finance, 2009
Kathleen Herbohn
exaly  

Banks’ deferred tax assets during the financial crisis

Review of Quantitative Finance and Accounting, 2018
Zining Li
exaly  

Deferred Taxes

2011
openaire   +1 more source

The market valuation of deferred taxes

1980
Three variants of a finite-horizon growth model are developed into regres­sion equations to infer the stock market valuation of tax deferral gains, using approximately 2000 Compustat records from the 1970-75 period. It is concluded that deferred tax credits were recognized as sources of shareholder wealth, but subjected to a discount in comparison to ...
Tihanyi, Eva, McMaster University, Faculty of Business   +1 more
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