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New evidence on investors' valuation of deferred tax liabilities

Hamilton, Russ - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 87-116

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014384777

Corporate social responsibility, tax aggressiveness, and firm market value

Zeng, Tao - In: Accounting perspectives : a journal of The Canadian … 15 (2016) 1, pp. 7-30

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011474078

Corporate tax avoidance and firm value discount

Herron, Richard; Nahata, Rajarishi - In: The quarterly journal of finance 10 (2020) 2, pp. 1-50

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012423566

Stock Options : Finanzwirtschaft, Gesellschaftsrecht, Bilanzierung, Steuerrecht, Unternehmensbewertung

Achleitner, Ann-Kristin (ed.); Wollmert, Peter (contributor) - 2000

Persistent link: https://ebvufind01.dmz1.zbw.eu/10001475945

Stock options : Finanzwirtschaft, Gesellschaftsrecht, Bilanzierung, Steuerrecht, Arbeitsrecht und Unternehmensbewertung

Achleitner, Ann-Kristin (ed.) - 2002 - 2., überarb. und erw. Aufl.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10001643585

Skirting the law : essays on corporate tax evasion and avoidance

Rice, Eric Marshall - 1990

Persistent link: https://ebvufind01.dmz1.zbw.eu/10000615303

Engineering Valuation and depreciation

Marston, Anson; Winfrey, Robley; Hempstead, Jean C. - 1953 - 2. ed

Persistent link: https://ebvufind01.dmz1.zbw.eu/10000590012

When Is Depreciation Meaningful in Valuation? Changing Valuation Weights for U.S. REITs and Non-REITs

Begley, Joy; Chamberlain, Sandra; Joo, Jeong Hwan - 2022

This article regresses the market value of equity on pre-depreciation income and on depreciation expense for capital …-intensive firms, referring to the coefficients from our model as valuation weights. The valuation weight on depreciation expense … versus the weight on pre-depreciation income are compared, to detect depreciation biases, over time and across sectors. Our …

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014235671

When is depreciation meaningful in valuation? : changing valuation weights for U.S. REITs and non-REITs

Begley, Joy; Chamberlain, Sandra; Joo, Jeong Hwan - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 455-482

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014294248

Stock compensation expense, cash flows, and inflated valuations

Bhojraj, Sanjeev - In: Review of accounting studies 25 (2020) 3, pp. 1078-1097

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012306842