Title

A Controversy over the Expected Behavior of Deferred Tax Credits

Publication Type

Journal Article

Publication Date

1977

Abstract

Presents commentaries on the article "The Expected Behavior of Deferred Tax Credits," by Hartwell C. Herring III and Fred A. Jacobs, published in the August 1976 issue of the periodical "Journal of Accountancy." Factors that contributed to the decrease in firms' credit account experience; Link between the deferred tax credit balance and the depreciation timing differences; Reaction of Herring and Jacobs to the criticisms.

Discipline

Accounting | Corporate Finance | Taxation

Research Areas

Financial Performance Analysis

Publication

Journal of Accountancy

Volume

143

Issue

4

First Page

56

Last Page

59

ISSN

0021-8448

Publisher

AICPA

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