Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities

Accounting Review

Volumn 75, Issue 1, 2000, Pages 1-12

  Guenther, David A ^a   Sansing, Richard C ^b  

^a UNIVERSITY OF COLORADO   (United States)

^b NONE

Author keywords

Cash flows; Deferred taxes; Depreciation; Valuation

Indexed keywords

EID: 0034406402     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2000.75.1.1     Document Type: Article

References (6)

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3. Givoly, D., and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review 67 (April): 394-410.
4. Miller, M., and F. Modigliani. 1961. Dividend policy, growth, and the valuation of shares. Journal of Business 34 (October): 411-433.
5. Sansing, R. 1998. Valuing the deferred tax liability. Journal of Accounting Research 36 (Autumn): 357-363.
6. White, G., A. Sondhi, and D. Fried. 1994. The Analysis and Use of Financial Statements. New York, NY: John Wiley & Sons, Inc.