Concepedia

Deferred Taxation

Deferred Taxation is an accounting concept that represents the income taxes allocable to future periods due to temporary differences between the financial reporting and tax bases of assets and liabilities, resulting in either future tax liabilities or assets.

69

Publications

2.7K

Citations

123

Authors

74

Institutions

Publications per year

2017–2026

6

Parents

Publications

69

The Valuation of Deferred Taxes*

Eli Amir, Michael Kirschenheiter, Kristen Willard · Contemporary Accounting Research · 1997 · 178 citations · Full text

, , +6

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 Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

Simon Archer, Pascale Delvaille, Stuart McLeay · Accounting and Business Research · 1995 · 134 citations

, , +16

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

Optimal savings with taxable and tax-deferred accounts

Francisco Gomes, Alexander Michaelides, Valery Polkovnichenko · Review of Economic Dynamics · 2009 · 114 citations

, , +14

1–5 of 69

Authors

123

  1. RC
    Richard C. Sansing

    Dartmouth College, United States

    4 publications · 207 citations

    4

    h-index

  2. JM
    James M. Poterba

    Massachusetts Institute of Technology, United States

    3 publications · 84 citations

    3

    h-index

  3. DJ
    Douglas J. Skinner

    University of Chicago, United States

    3 publications · 156 citations

    3

    h-index

  4. JK
    Jeri K. Seidman

    University of Virginia, United States

    3 publications · 84 citations

    3

    h-index

  5. EA
    Eli Amir

    Tel Aviv University, Israel

    3 publications · 228 citations

    3

    h-index

1–5 of 123

Institutions

74

  1. Columbia University

    New York, United States

    4 h-index

    7 publications

    645 citations

  2. Tel Aviv University

    Tel Aviv, Israel

    3 h-index

    3 publications

    65 citations

  3. London Business School

    London, United Kingdom

    3 h-index

    3 publications

    170 citations

  4. Massachusetts Institute of Technology

    Cambridge, United States

    3 h-index

    3 publications

    132 citations

  5. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    5 publications

    104 citations

  6. University of Colorado Boulder

    Boulder, United States

    2 h-index

    2 publications

    135 citations

  7. Dartmouth Hospital

    Dartmouth, United Kingdom

    2 h-index

    2 publications

    135 citations

  8. Dartmouth College

    Hanover, United States

    2 h-index

    2 publications

    135 citations

1–8 of 74

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 172 citations

    8

    h-index

  2. The Accounting Review

    6 publications · 509 citations

    6

    h-index

  3. European Accounting Review

    EAR · 6 publications · 190 citations

    6

    h-index

  4. Journal of Business Finance &amp Accounting

    4 publications · 78 citations

    4

    h-index

  5. Accounting and Business Research

    3 publications · 260 citations

    3

    h-index

1–5