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Valuation consequences of regulatory changes in revenue recognition : evidence from advertising barter sales

Bauman, Christine C.; Bauman, Mark P.; Das, Somnath - In: Advances in accounting : a research annual 26 (2010) 2, pp. 177-184

Persistent link: https://www.econbiz.de/10008749676

Valuation consequences of regulatory changes in revenue recognition : evidence from advertising barter sales

Bauman, Christine C.; Bauman, Mark P.; Das, Somnath - In: Advances in accounting : a research annual 26 (2010) 2, pp. 177-184

Persistent link: https://www.econbiz.de/10009897665

Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms

Bauman, Mark P.; Das, Somnath - In: Journal of business finance & accounting : JBFA 31 (2004) 9, pp. 1223-1260

Persistent link: https://www.econbiz.de/10006961613

Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms

Bauman, Mark P.; Das, Somnath - In: Journal of Business Finance & Accounting 31 (2004-11) 9-10, pp. 1223-1260

<heading id="h1" level="3" format="inline" implicit="no">Abstract: </heading>We use the provisions of "SFAS No. 109", "Accounting for Income Taxes", to examine the extent to which stock prices of Internet firms were associated with expectations of future profitability before versus after the 'market correction' in early 2000. We find that the valuation of...

Persistent link: https://www.econbiz.de/10005672530