search query: @author Sansing, R. / total: 6
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| Author: | Guenther, D. Sansing, R. |
| Title: | Valuation of the firm in the presence of temporary book-tax differences: the role of deferred tax assets and liabilities |
| Journal: | Accounting Review
2000 : JAN, VOL. 75:1, p. 1-12 |
| Index terms: | COMPANIES VALUATION ROLES MODELS |
| Language: | eng |
| Abstract: | This study uses an analytical model to investigate the value of the firm when there are temporary differences between when revenue and expense terms are recognized for tax- and financial-reporting purposes. The model shows that deferred tax assets and liabilities transform book values of underlying liabilities and assets into estimates of the after-tax cash flows on which the firm's market value is based. |
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