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Volumn 16, Issue 1, 1999, Pages 1-33

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards

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EID: 0038743514     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1999.tb00572.x     Document Type: Article
Times cited : (74)

References (18)
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    • (1996) Journal of Accounting and Economics , vol.22 , Issue.1-3 , pp. 3-30
    • Amir, E.1    Lev, B.2
  • 4
    • 0032220235 scopus 로고    scopus 로고
    • Deferred tax accounting under SFAS 109: An empirical investigation of its incremental value-relevance relative to APB 11
    • Ayers, B. C. 1998. Deferred tax accounting under SFAS 109: An empirical investigation of its incremental value-relevance relative to APB 11. Accounting Review 73 (April): 195-212.
    • (1998) Accounting Review , vol.73 , Issue.APRIL , pp. 195-212
    • Ayers, B.C.1
  • 6
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value relevance of earnings and book values over the past forty years
    • Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the value relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24 (December): 39-68.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.DECEMBER , pp. 39-68
    • Collins, D.W.1    Maydew, E.L.2    Weiss, I.S.3
  • 9
    • 84984207803 scopus 로고
    • Valuation and clean surplus accounting for operating and financial activities
    • Feltham, G. A., and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (Spring): 689-732.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.SPRING , pp. 689-732
    • Feltham, G.A.1    Ohlson, J.A.2
  • 12
    • 21344493717 scopus 로고
    • Analysts' decisions as products of a multi-task environment
    • Francis, J., and D. Philbrick. 1993. Analysts' decisions as products of a multi-task environment. Journal of Accounting Research 31 (Autumn): 216-30.
    • (1993) Journal of Accounting Research , vol.31 , Issue.AUTUMN , pp. 216-230
    • Francis, J.1    Philbrick, D.2
  • 13
    • 0001092943 scopus 로고
    • The valuation of the deferred tax liability: Evidence from the stock market
    • Givoly, D., and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. Accounting Review 67 (April): 394-410.
    • (1992) Accounting Review , vol.67 , Issue.APRIL , pp. 394-410
    • Givoly, D.1    Hayn, C.2
  • 14
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20 (September): 125-54.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.SEPTEMBER , pp. 125-154
    • Hayn, C.1
  • 16
    • 0032220233 scopus 로고    scopus 로고
    • Determinants of the valuation allowance for deferred tax assets under SFAS 109
    • Miller, G. S., and D. J. Skinner. 1998. Determinants of the valuation allowance for deferred tax assets under SFAS 109. Accounting Review 73 (April): 213-34.
    • (1998) Accounting Review , vol.73 , Issue.APRIL , pp. 213-234
    • Miller, G.S.1    Skinner, D.J.2
  • 17
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    • Earnings, book values and dividends in security valuation
    • Ohlson, J. A. 1995. Earnings, book values and dividends in security valuation. Contemporary Accounting Research 11 (Spring): 661-87.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.SPRING , pp. 661-687
    • Ohlson, J.A.1
  • 18
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    • Factors in the New York Exchange security returns 1933-1979
    • Sharpe, W. F. 1982. Factors in the New York Exchange security returns 1933-1979. Journal of Portfolio Management 8: 5-19.
    • (1982) Journal of Portfolio Management , vol.8 , pp. 5-19
    • Sharpe, W.F.1


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