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• W2013121329 endingPage "333" @default.
• W2013121329 startingPage "311" @default.
• W2013121329 abstract "The nature of deferred taxes and their cash flow implications have long been debated, and accounting rule-making bodies have adopted different policies on deferred taxes in the past. Our study examines how the capital market perceives deferred taxes in assessing common stock risk. We document extensive evidence of a negative relation between deferred taxes and two measures of security risk, market beta and standard deviation of security returns, when the debt-equity ratio is adjusted for deferred taxes. The above associations between deferred taxes and risk are robust to controls for selected firm characteristics. Our findings are in accord with the hypothesis that in assessing common stock risk, the market views deferred taxes as a form of equity or a proxy for some firm attribute which is inversely related to risk, and suggest that the liability view of deferred taxes mandated by Financial Accounting Standards Board (FASB) Statement Nos. 96 (FASB 1987) and 109 (FASB 1992) may be an inappropriate basis for formulating accounting rules on deferred taxes." @default.
• W2013121329 created "2016-06-24" @default.
• W2013121329 creator A5063843325 @default.
• W2013121329 creator A5079888831 @default.
• W2013121329 date "1997-09-01" @default.
• W2013121329 modified "2023-10-14" @default.
• W2013121329 title "The association between deferred taxes and common stock risk" @default.
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• W2013121329 doi "https://doi.org/10.1016/s0278-4254(97)00021-5" @default.
• W2013121329 hasPublicationYear "1997" @default.
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