The value relevance of deferred tax attributed to asset revaluations
Dean Hanlon; Farshid Navissi; Gatot Soepriyanto
| Year of publication: |
2014
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|---|---|
| Authors: | Hanlon, Dean ; Navissi, Farshid ; Soepriyanto, Gatot |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 10.2014, 2, p. 87-99
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| Subject: | Accounting for deferred taxes | Balance sheet approach | Income statement approach | Property | Plant and equipment | Asset revaluation | Bilanzielle Bewertung | Accounting valuation | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | Abschreibung | Depreciation | Inflationsbereinigte Rechnungslegung | Inflation accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010407933