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What is Valuation of Deferred Taxes Explained about?

This paper examines two issues regarding the valuation of deferred taxes. 1) Does accounting aggregation hold, meaning are deferred taxes valued similarly to earnings and book value? 2) What accounting method preserves classical accounting relations - should deferred taxes be recorded as equity, debt, or a combination? The authors find that aggregation does not hold under current GAAP, as deferred taxes are valued less than earnings and book value. They also find that classical relations only hold when defe

Author

Rania Rebai

Language

EN