Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 156

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

How to cite this article

APA /
Silva, J. M., Souto, N., & Pereira, J. A. (2021). Closed form solution for the valuation of deferred tax assets. Journal of Accounting and Taxation, 13(1), 1-15.
Chicago /
João Marques Silva, Nuno Souto and Jos&e Azevedo Pereira. "Closed form solution for the valuation of deferred tax assets." Journal of Accounting and Taxation 13, no. 1 (2021): 1-15.
MLA /
João Marques Silva, Nuno Souto and Jos&e Azevedo Pereira. "Closed form solution for the valuation of deferred tax assets." Journal of Accounting and Taxation 13.1 (2021): 1-15.