Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 154

Full Length Research Paper

Closed form solution for the valuation of deferred tax assets

João Marques Silva
  • João Marques Silva
  • Instituto de Telecomunicações - IUL (ISTA), Universitário de Lisboa (ISCTE-IUL), Lisbon, Portugal.
  • Google Scholar
Nuno Souto
  • Nuno Souto
  • Instituto de Telecomunicações - IUL (ISTA), Universitário de Lisboa (ISCTE-IUL), Lisbon, Portugal.
  • Google Scholar
José Azevedo Pereira
  • José Azevedo Pereira
  • Department of Management, Advance/CSG, ISEG, Universidade de Lisboa, Lisboa, Portugal.
  • Google Scholar


  •  Received: 09 October 2020
  •  Accepted: 12 November 2020
  •  Published: 31 January 2021

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Moodys Research Report (2015) - 

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