Comprehensive versus partial deferred tax liabilities and equity market values

著录项

• 来源
  《Accounting and finance》 |2011年第4期|p.1087-1106|共20页
• 作者

  Jilnaught Wong; Norman Wong; Vic Naiker;

  展开▼
• 作者单位

  Department of Accounting and Finance, University of Auckland Business School, Auckland 1142, New Zealand;

  Department of Accounting and Finance, University of Auckland Business School, Auckland 1142, New Zealand;

  Department of Accounting and Finance, University of Auckland Business School, Auckland 1142, New Zealand;

  展开▼
• 收录信息
• 原文格式 PDF
• 正文语种 eng
• 中图分类
• 关键词

  deferred tax liability; comprehensive and partial allocation; value relevance;

  机译：递延所得税负债;全面和部分分配;价值相关性;