We want to thank Lane Daley (editor), Jerry Feltham, Trevor Harris, Jim Ohlson, and seminar participants at the University of British Columbia, Columbia University, and the University of California (Los Angeles) for their helpful comments. Jing Liu and Xiaojun Zhang deserve special thanks for their research assistance. Eli Amir is grateful to the KPMG Peat Marwick Foundation for its financial support.
The Valuation of Deferred Taxes*
Article first published online: 20 APR 2010
1997 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 14, Issue 4, pages 597–622, Winter 1997
How to Cite
AMIR, E., KIRSCHENHEITER, M. and WILLARD, K. (1997), The Valuation of Deferred Taxes. Contemporary Accounting Research, 14: 597–622. doi: 10.1111/j.1911-3846.1997.tb00543.x
- Issue published online: 20 APR 2010
- Article first published online: 20 APR 2010
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