The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.
The Accounting Review
1992
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 (2)
- Pages
- 394-410
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref