Open AccessAn Investigation of the Effects of Deferred Tax Liability for the Revaluation Surplus of Land on Equity Value
Author(s) -
Jae-Won Jeong
Publication year - 2012
Publication title -
tax accounting research
Language(s) - English
Resource type - Journals
eISSN - 2671-6380
pISSN - 1226-1947
DOI - 10.35349/tar.2012..31.001
Subject(s) - liability , equity (law) , economics , monetary economics , value (mathematics) , business , accounting , mathematics , law , statistics , political science
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