Journal of Accounting Research Vol. 38 No. 1 2000

The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Kevin C. W. Chen¹; Michael P. Schoderbek²

¹ Hong Kong University of Science and Technology · ² Rutgers, The State University of New Jersey

Abstract

Kevin C. W. Chen, Michael P. Schoderbek, The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation, Journal of Accounting Research, Vol. 38, No. 1 (Spring, 2000), pp. 23-44

DOI

10.2307/2672921

Volume

38

Issue

1

Pages

23

Sources

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