Concepedia

Deferred Tax Recognition

Deferred Tax Recognition is the accounting process by which a company identifies and records deferred tax assets and liabilities arising from temporary differences between the financial reporting and tax bases of assets and liabilities, in accordance with applicable tax legislation and accounting standards.

16

Publications

895

Citations

46

Authors

20

Institutions

Publications per year

2017–2026

2

Parents

Publications

16

Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

Myron S. Scholes, G. Peter Wilson, Mark A. Wolfson · Journal of Accounting Research · 1992 · 224 citations

, , +15

Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.

Benjamin C. Ayers · The Accounting Review · 1998 · 153 citations · Full text

, , +15

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis

Douglas J. Skinner · Journal of Accounting and Economics · 2008 · 122 citations

, , +12

Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities

David A. Guenther, Richard C. Sansing · The Accounting Review · 2000 · 89 citations

, , +15

Valuing the Deferred Tax Liability

Richard C. Sansing · Journal of Accounting Research · 1998 · 56 citations

, , +14

1–5 of 16

Authors

46

  1. JM
    James M. Poterba

    Massachusetts Institute of Technology, United States

    3 publications · 84 citations

    3

    h-index

  2. NR
    Nirupama Rao

    Ross School, United States

    3 publications · 84 citations

    3

    h-index

  3. JK
    Jeri K. Seidman

    University of Virginia, United States

    3 publications · 84 citations

    3

    h-index

  4. RC
    Richard C. Sansing

    Dartmouth College, United States

    2 publications · 145 citations

    2

    h-index

  5. DJ
    Douglas J. Skinner

    University of Chicago, United States

    2 publications · 139 citations

    2

    h-index

1–5 of 46

Institutions

20

  1. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    5 publications

    104 citations

  2. The University of Texas at Austin

    Austin, United States

    2 h-index

    4 publications

    85 citations

  3. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    74 citations

  4. University of West Georgia

    Carrollton, United States

    1 h-index

    2 publications

    26 citations

  5. University of Virginia

    Charlottesville, United States

    1 h-index

    1 publications

    19 citations

  6. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    122 citations

  7. IIT@MIT

    Cambridge, United States

    1 h-index

    3 publications

    30 citations

  8. Florida Gulf Coast University

    Fort Myers, United States

    1 h-index

    1 publications

    13 citations

1–8 of 20

Venues

  1. The Accounting Review

    2 publications · 242 citations

    2

    h-index

  2. Journal of Accounting Research

    JAR · 2 publications · 280 citations

    2

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 17 citations

    1

    h-index

  4. 1

    h-index

  5. National Bureau of Economic Research

    Repository · 1 publications · 10 citations

    1

    h-index

1–5