{"id":"https://openalex.org/W2004356733","doi":"https://doi.org/10.1111/j.1467-629x.2009.00307.x","title":"Market's perception of deferred tax accruals","display_name":"Market's perception of deferred tax accruals","publication_year":2009,"publication_date":"2009-05-12","ids":{"openalex":"https://openalex.org/W2004356733","doi":"https://doi.org/10.1111/j.1467-629x.2009.00307.x","mag":"2004356733"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-629x.2009.00307.x","doi":"https://doi.org/10.1111/j.1467-629x.2009.00307.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-629x.2009.00307.x","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting & Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007115459","display_name":"Cheryl Chang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"The University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Cheryl Chang","raw_affiliation_strings":["UQ Business School, University of Queensland, St Lucia, 4072, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UQ Business School, University of Queensland, St Lucia, 4072, Australia","institution_ids":["https://openalex.org/I165143802"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045305117","display_name":"Kathleen Herbohn","orcid":"https://orcid.org/0000-0002-3251-3463","observed_orcids":["https://orcid.org/0000-0002-3251-3463"]},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"The University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Kathleen Herbohn","raw_affiliation_strings":["UQ Business School, University of Queensland, St Lucia, 4072, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UQ Business School, University of Queensland, St Lucia, 4072, Australia","institution_ids":["https://openalex.org/I165143802"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5061162667","display_name":"Irene Tutticci","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"The University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Irene Tutticci","raw_affiliation_strings":["UQ Business School, University of Queensland, St Lucia, 4072, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UQ Business School, University of Queensland, St Lucia, 4072, Australia","institution_ids":["https://openalex.org/I165143802"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I165143802"],"apc_list":{"value":3470,"currency":"USD","value_usd":3470},"apc_paid":null,"fwci":7.1318,"has_fulltext":false,"cited_by_count":43,"citation_normalized_percentile":{"value":0.96771967,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"49","issue":"4","first_page":"645","last_page":"673"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6166999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6166999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.1949000060558319,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.07039999961853027,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.8230000138282776},{"id":"https://openalex.org/keywords/information-content","display_name":"information content","score":0.734000027179718},{"id":"https://openalex.org/keywords/deferred-tax-assets","display_name":"deferred tax assets","score":0.9549999833106995},{"id":"https://openalex.org/keywords/deferred-tax-liabilities","display_name":"deferred tax liabilities","score":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.7369999885559082},{"id":"https://openalex.org/keywords/market-reaction","display_name":"market reaction","score":0.3619999885559082},{"id":"https://openalex.org/keywords/loss-making-enterprises","display_name":"loss-making enterprises","score":0.6399999856948853}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8552426099777222},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.7329593300819397},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6085218191146851},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5386109352111816},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5314338207244873},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.47242510318756104},{"id":"https://openalex.org/C2780015409","wikidata":"https://www.wikidata.org/wiki/Q243460","display_name":"Income statement","level":3,"score":0.43323618173599243},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.4270319640636444},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3474843502044678},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.34422963857650757},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3388603925704956},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30876046419143677},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.21546179056167603},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.19360393285751343},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.1886240541934967},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.14882168173789978},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.14757710695266724},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.06487351655960083}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/j.1467-629x.2009.00307.x","doi":"https://doi.org/10.1111/j.1467-629x.2009.00307.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-629x.2009.00307.x","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting & Finance","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:acctfi:v:49:y:2009:i:4:p:645-673","doi":null,"is_oa":false,"landing_page_url":"http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-629X.2009.00307.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W83479246","https://openalex.org/W1550411722","https://openalex.org/W1860302261","https://openalex.org/W1973124022","https://openalex.org/W1977886372","https://openalex.org/W1978206521","https://openalex.org/W1988253059","https://openalex.org/W1989146244","https://openalex.org/W2012387489","https://openalex.org/W2014390334","https://openalex.org/W2049703565","https://openalex.org/W2067294622","https://openalex.org/W2077191195","https://openalex.org/W2090758019","https://openalex.org/W2152587277","https://openalex.org/W2155909533","https://openalex.org/W2176742687","https://openalex.org/W2261139382","https://openalex.org/W2289640420","https://openalex.org/W2432807085","https://openalex.org/W3203471804"],"related_works":["https://openalex.org/W1006532842","https://openalex.org/W4312959603","https://openalex.org/W3123384630","https://openalex.org/W1982318074","https://openalex.org/W4403539736","https://openalex.org/W2289640420","https://openalex.org/W3094256326","https://openalex.org/W23214651","https://openalex.org/W2969946234","https://openalex.org/W2162477777"],"abstract_inverted_index":{"Abstract":[0],"This":[1],"study":[2],"investigates":[3],"the":[4,17,28,58,62,65,89,98],"value":[5,56],"relevance":[6],"and":[7,42,54,100,103],"incremental":[8],"information":[9],"content":[10],"of":[11,79],"deferred":[12,35,51,70,81],"tax":[13,36,52,71,75,82],"accruals":[14,37],"reported":[15],"under":[16],"\u2018income":[18],"statement":[19],"method\u2019":[20],"(AASB":[21],"1020":[22],"Accounting":[23],"for":[24,95],"Income":[25],"Taxes)":[26],"over":[27],"period":[29],"2001\u20132004.":[30],"Our":[31],"findings":[32],"suggest":[33,68],"that":[34,69],"are":[38],"viewed":[39],"as":[40],"assets":[41,53,83],"liabilities.":[43],"We":[44],"document":[45],"a":[46,85],"positive":[47],"relation":[48],"between":[49],"recognized":[50],"firm":[55],"using":[57],"levels":[59],"model,":[60],"while":[61],"results":[63],"from":[64,97],"returns":[66],"model":[67],"liabilities":[72],"reflect":[73],"future":[74,92],"payments.":[76],"The":[77],"balance":[78],"unrecognized":[80],"provides":[84],"negative":[86],"signal":[87],"to":[88],"market":[90],"about":[91],"profitability,":[93],"particularly":[94],"companies":[96],"materials":[99],"energy":[101],"sectors":[102],"loss\u2010makers.":[104]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}