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Volumn 25, Issue , 2003, Pages 65-82

Valuation of a firm with a tax loss carryover

Author keywords

Deferred taxes; Net operating loss carryovers; Real options; Valuation

Indexed keywords


EID: 33847336247     PISSN: 01989073     EISSN: 15588017     Source Type: Journal    
DOI: 10.2308/jata.2003.25.s-1.65     Document Type: Article
Times cited : (16)

References (11)
  • 5
    • 0032220235 scopus 로고    scopus 로고
    • Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11
    • (April)
    • Ayers, B. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review 73 (April): 195-212.
    • (1998) The Accounting Review , vol.73 , pp. 195-212
    • Ayers, B.1
  • 8
    • 0032220233 scopus 로고    scopus 로고
    • Determinants of the valuation allowance for deferred tax assets under SFAS No. 109
    • (April)
    • Miller, G., and D. Skinner. 1998. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109. The Accounting Review 73 (April): 213-233.
    • (1998) The Accounting Review , vol.73 , pp. 213-233
    • Miller, G.1    Skinner, D.2
  • 11
    • 0033163929 scopus 로고    scopus 로고
    • Optimal dynamic investment policy for different tax depreciation rates and economic depreciation rates
    • Wielhouwer, J. L., A. De Waegenaere, and P. M. Kort. 2000. Optimal dynamic investment policy for different tax depreciation rates and economic depreciation rates. Journal of Optimization Theory and Applications 106 (1): 23-48.
    • (2000) Journal of Optimization Theory and Applications , vol.106 , Issue.1 , pp. 23-48
    • Wielhouwer, J.L.1    Waegenaere, D.A.2    Kort, P.M.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.