The Aggregation and Valuation of Deferred Taxes |
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| Authors: | Amir Eli Kirschenheiter Michael Willard Kristen |
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| Affiliation: | (1) Recanati Graduate School of Business, Tel Aviv University, Tel Aviv, 69978, Israel;(2) School of Business, Columbia University, 621 Unis Hall, NY, 10027 |
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| Abstract: | ![]()
Review of Accounting Studies - This paper clarifies some of the conflicting arguments about the value relevance of deferred taxes. We address two questions. First, does accounting aggregation hold,... |
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| Keywords: | deferred taxes proper accounting valuation |
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