Banks’ deferred tax assets during the financial crisis
Sign Up to like & getrecommendations! Published in 2018 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-018-0757-y
Abstract: Prior studies have demonstrated that the net deferred tax liabilities of industrial firms are valued by market participants in a manner consistent with an expected net present value. In this study, using a sample of… read more here.
Keywords: tax; net deferred; financial crisis; deferred tax ... See more keywords
Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
Sign Up to like & getrecommendations! Published in 2018 at "Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis"
DOI: 10.11118/actaun201866061469
Abstract: The paper deals with relationship between stock prices and deferred tax category. Joos, Pratt and Young provided evidence that book‑tax differences are correlated with earning management. In this paper is confirmed negative relationship between stock… read more here.
Keywords: tax; deferred tax; tax category; stock prices ... See more keywords
Impact of reporting of deferred tax on sustainable development of a counry: case of Czech Republic
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Security and Sustainability Issues"
DOI: 10.9770/jssi.2018.7.4(13)
Abstract: Achievement of high quality of accounting information in financial statements requires thorough adherence to generally accepted accounting principles. In connection with deferred tax, this concerns especially the prudence principle and the going concern principle. The… read more here.
Keywords: tax; reporting deferred; accounting; deferred tax ... See more keywords