1
【题 名】： Deferred taxes and bond ratings: A canadian case
【作 者】： Chattopadhyay, S., Arcelus, F.,&Srinivasan, G.
【期刊】：Journal of Business Finance and Accounting
【年, 卷(期), 起止页码】：(1997) 24(April), 541–557.
2
【题 名】： Valuation of the ?rm in the presence of temporary book-tax differences:The role of deferred tax assets and liabilities.
【作 者】： Guenther, D. A., & Sansing, R. C. .
【期刊】：The Accounting Review
【年, 卷(期), 起止页码】：(2000) , 75, 1–12.

谢谢先啊！