Concepedia

Interperiod Tax Allocation

Interperiod Tax Allocation is a method in income tax accounting that allocates income taxes to different accounting periods to reflect the timing differences between when revenues and expenses are recognized for financial reporting purposes and when they are recognized for tax purposes.

7

Publications

326

Citations

10

Authors

4

Institutions

Publications per year

2017–2026

0

Variants

Interperiod Income Tax Allocation

Parents

Publications

7

INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES

William H. Beaver, Roland E. Dukes · 1972 · 143 citations

, , +8

The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.

Dan Givoly · The Accounting Review · 1992 · 88 citations

, , +13

Does Interperiod Income Tax Allocation Enhance Prediction of Cash Flows?

Joseph K. Cheung, Gopal V. Krishnan, Chung-ki Min · Accounting Horizons · 1997 · 29 citations · Full text

, , +8

Interperiod Allocation of Corporate Income Taxes

Homer A. Black · Financial Analysts Journal · 1966 · 24 citations

, , +14

Company Income Tax and Interperiod Allocation

Allan Barton · Abacus · 1970 · 18 citations

, , +14

1–5 of 7

Authors

10

  1. NJ
    Nicholas J. Gonedes

    University of Chicago, United States

    1 publications · 10 citations

    1

    h-index

  2. AB
    Allan Barton

    Australian National University, Australia

    1 publications · 18 citations

    1

    h-index

  3. GV
    Gopal V. Krishnan

    Bentley University, United States

    1 publications · 29 citations

    1

    h-index

  4. DG
    Dan Givoly

    Pennsylvania State University, United States

    1 publications · 88 citations

    1

    h-index

  5. RE
    Roland E. Dukes

    1 publications · 143 citations

    1

    h-index

1–5 of 10

Institutions

4

  1. Hankuk University of Foreign Studies

    Seoul, South Korea

    1 h-index

    1 publications

    29 citations

  2. Bentley University

    Waltham, United States

    1 h-index

    1 publications

    29 citations

  3. Macquarie University

    Sydney, Australia

    1 h-index

    1 publications

    18 citations

  4. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    1 h-index

    1 publications

    29 citations

1–4 of 4

Venues

  1. Journal of Accounting Research

    JAR · 2 publications · 24 citations

    2

    h-index

  2. Financial Analysts Journal

    FAJ · 1 publications · 24 citations

    1

    h-index

  3. Accounting Horizons

    1 publications · 29 citations

    1

    h-index

  4. The Accounting Review

    1 publications · 88 citations

    1

    h-index

  5. Abacus

    1 publications · 18 citations

    1

    h-index

1–5