The Accounting Review Vol. 67 No. 2 1992
The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.
Abstract
Presents cross-sectional analyses relating unexpected stock returns around news disclosures about the Tax Reform Act of 1986 (TRA) in the United States in the valuation of deferred tax liability. Previous research on the informativeness of tax deferrals; Study hypotheses and testing procedures; Events leading to the enactment of the TRA; Descriptive statistics.
- DOI
- 10.2308/tar-9605305893
- Volume
- 67
- Issue
- 2
- Pages
- 394-410
- Language
- en
- Sources
- openalex crossref