The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation

Kcw Chen and Mp Schoderbek

Journal of Accounting Research, 2000, vol. 38, issue 1, 23-44

Keywords: Taxation; Deferred tax; Corporate Tax rate increase; Omnibus Budget Reconciliation Act (search for similar items in EconPapers)
JEL-codes: H25 K34 M41 M48 (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:38:y:2000:i:1:p:23-44

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DOI: 10.2307/2672921

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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