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Discounting deferred tax liabilities
Nurnberg, Hugo, (2009)
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro, (2023)
FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P., (2019)
Reporting interests in joint ventures and similar arrangements
Milburn, J. Alex, (1999)
Incorporating the time value of money within financial accounting
Milburn, John A., (1988)