The Impact of K-IFRS Adoption on Deferred Corporate Taxes
Asian Tax Journal Vol. 10 No. 2 (2009), pp. 27-74
Keywords
- deferred tax
- K-IFRS
- fair value
- firm value
- earnings management
Related Articles
Earnings Management Using the Tax Expense, Earnings Persistence, Future Firms Performance, and Firms Value
24(3) 93-145
The Effect of Real－activity Earning Management on Relationship between R&D Intensity and Firm Value
19(4) 155-170
Research on Selective Disposal of Available for Sale Securities under K－IFRS
19(2) 111-138
The Effect of IFRS Adoption on Real Earnings Management
16(5) 65-110
The Information Role of the Increase of Net Deferred Tax Liabilities as Measure of Firm’s Tax Benefits28)
16(3) 101-135