THE ANALYTICAL DERIVATION AND EMPIRICAL-TEST OF A TAX-ADJUSTED FUNDAMENTAL VALUE MODEL

• 成果类型: Article
• 署名作者: DOWNS, TW; SHRIVER, KA
• 署名单位: Arizona State University; Arizona State University-Tempe
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.2307/2491194
• 发表日期: 1992
• 页码: 77-98
• 关键词: asset valuation rules; measurement errors; price movement; current cost; depreciation; INVESTMENT; replacement; POLICY; acrs