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ANALYSIS OF DEFERRED TAX COMPONENTS
2017The key performance indicator of the company'soperations is the period's net profit or loss on the financial statements. Thecalculation of this amount in a fair way is important for all stakeholders ofthe company as it reflects the company's performance in a fair way and affectsthe dividends to be distributed to the shareholders.
CAVLAK, Hakan, CEBECİ, Yasin
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1990
In the UK the amount of tax payable by a business for a particular period often bears little relationship to profit as reported by the accountants in the P&L account. The tax authorities (the Inland Revenue) take the accountant’s reported profit figure as their starting point, but they make all sorts of adjustments to it.
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In the UK the amount of tax payable by a business for a particular period often bears little relationship to profit as reported by the accountants in the P&L account. The tax authorities (the Inland Revenue) take the accountant’s reported profit figure as their starting point, but they make all sorts of adjustments to it.
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The market valuation of deferred taxes
1980Three variants of a finite-horizon growth model are developed into regression equations to infer the stock market valuation of tax deferral gains, using approximately 2000 Compustat records from the 1970-75 period. It is concluded that deferred tax credits were recognized as sources of shareholder wealth, but subjected to a discount in comparison to ...
Tihanyi, Eva +1 more
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Deferred taxes, earnings management, and corporate governance: Malaysian evidence
Journal of Contemporary Accounting and Economics, 2013Sakthi Mahenthiran
exaly
Balance sheet classification and the valuation of deferred taxes
Research in Accounting Regulation, 2016Mark P Bauman
exaly