Journal of Accounting Research · 1967 · 14 citations · 0 references
BusinessAccountancyEconomicsCorporate TaxationFinancial AccountingTaxationAllocation Of DeductionTax DepreciationAllocation Of Depreciation ExpenseAnnual Financial ReportsDeferred TaxationDepreciation For Tax PurposesDepreciation ReportingInterperiod Allocation Of ExpensesInterperiod Tax AllocationNormalizing Flows
Income tax, Tax allocation, Depreciation, Cyclical asset expenditures