New Evidence on Investors' Valuation of Deferred Tax Liabilities
<p> Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation...
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| Language: | EN |
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The University of Arizona
2018
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| Online Access: | http://pqdtopen.proquest.com/#viewpdf?dispub=10748935 |