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Simplifying Deferred Taxes.
|Title:||Simplifying Deferred Taxes.||
Conrecode, Jacqueline, author
Valencia, Adrian, author
Volkan, Ara, author
Burgess, Deanna, author
|Type of Resource:||text|
|Extent:||1 online resource|
|Abstract:||This paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights four flaws in the current accounting standards. The paper proposes three alternatives to the asset/liability method offering improvements in the current standard and avenues for future research. Empirical evidence for these alternatives is provided demonstrating increases in the debt-equity ratio and resulting improvements in the relevance/reliability of this important benchmark in investment decisions.|
|Note(s):||Article can be accessed at https://www.ship.edu/contentassets/569211b0c6f243808c3c64f54e816cd2/simplifying-deferred-taxes.pdf|
|Persistent Link to This Record:||http://purl.flvc.org/fgcu/fd/fgcu_ir_000341|
|Use and Reproduction:||Copyright held by publisher.|
|Use and Reproduction:||http://rightsstatements.org/vocab/InC/1.0/|
|Is Part Of:||Academy of Business Disciplines Journal.|