Deferred taxes and cost of debt: evidence from Japan
Year of publication: |
September-December 2017
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Authors: | Inamura, Yumi ; Okuda, Shin’ya |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 24.2017, 3/4, p. 358-376
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Subject: | Deferred tax | cost of debt | deferred tax asset | deferred tax liability | valuation allowance | Japan | Latente Steuern | Deferred taxes | Steuervergünstigung | Tax incentive | Kapitalkosten | Cost of capital | Abschreibung | Depreciation |
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