Effects of Tax Rate Cuts on Equity Valuation : Impact of Firms' Profitability and Variability

• Keiichi Kubota

• Hitoshi Takehara

Journal

• 経営財務研究

  経営財務研究 32 (1・2), 23-39, 2012-12

  神戸 : 日本経営財務研究学会本部事務局

Keywords

• Corporate taxation
• tax loss carry-forward
• deferred tax assets and liabilities
• residual income
• fundamental value

Details

• CRID: 1520009407815085440
• NII Article ID: 40019692791
• NII Book ID: AA11806430
• ISSN: 21863792
• NDL BIB ID: 024675101
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I024675101
• Text Lang: en
• NDL Source Classification:
  • ZD25(経済--企業・経営--経営管理)
• Data Source:
  • NDL
  • CiNii Articles