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

This study investigates whether the net deferred tax liabilities disclosed under Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) provides additional value-relevant information over the disclosure required by Accounting Principles Board Opinion No. 11,...

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