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Discussion of: “On the Aggregation and Valuation of Deferred Taxes”

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References

  • Amir, E., M. Kirschenheiter and K. Willard. (2000). “On the Aggregation and Valuation of Deferred Taxes.” Review of Accounting Studies (Supplement).

  • Feltham, G. and J. Ohlson. (1996). “Uncertainty Resolution and the Theory of Depreciation Measurement.” Journal of Accounting Research (Autumn) 209-234.

  • Ohlson, J. (1995). “Earnings, Book Values, and Dividends in Equity Valuation.” Contemporary Accounting Research (Spring) 661-687.

  • Ohlson, J. and X. Zhang. (1998). “Accrual Accounting and Equity Valuation.” Journal of Accounting Research (Supplement), 85-111.

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  1. School of Business Administration, University of Michigan Business School, 701 Tappan, D2260, Ann Arbor, MI, 48109

    Russell J. Lundholm

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  1. Russell J. Lundholm
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Lundholm, R.J. Discussion of: “On the Aggregation and Valuation of Deferred Taxes”. Review of Accounting Studies 6, 299–304 (2001). https://doi.org/10.1023/A:1011671026981

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