We examine the extent to which deferred tax valuation allowance (VA) releases—a
discretionary accounting judgment that increases net income based on estimated future tax …

The deferred tax asset valuation allowance (DTAVA) is a qualitatively and quantitatively
material account for many firms. However, our understanding of the determinants and …

This article addresses the question whether net operating loss (NOL) observations can be
implemented in the measurement of corporate tax avoidance and how the handling of …

Authors have paid close attention to the subject of deferred tax in recent decades. This study
thoroughly examines deferred tax bibliometrics in order to identify future research …