New evidence on investors' valuation of deferred tax liabilities
Year of publication: |
2023
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Authors: | Hamilton, Russ |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 45.2023, 2, p. 87-116
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Subject: | deferred taxes | depreciation | valuation | tax avoidance | discounting | Abschreibung | Depreciation | Steuervermeidung | Tax avoidance | Latente Steuern | Deferred taxes | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation | Steuervergünstigung | Tax incentive |
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