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dc.contributor.authorChytis, Evangelosen
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.subjectIAS 12en
dc.subjectDeferred Taxationen
dc.subjectFinancial marketsen
dc.titleThe informative value of taxes: The case of temporal differences in tax accounting.en
heal.type.enJournal articleen
heal.type.elΆρθρο περιοδικούel
heal.classificationAccounting – Standars-
heal.recordProviderΠανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Διοικητικών Επιστημών.Τμήμα Λογιστικής & Χρηματοοικονομικής.en
heal.bibliographicCitationReference: 137-138en
heal.abstractThis work is an overview of empirical research of the last decades in the field of deferred taxes, focusing on their value relevance when making business, investment and financing decisions. The majority of research is derived from the Anglo-Saxon area, where the USA Accounting Standard SFAS No.109 is implemented. According to the relevant literature, Deferred Tax Assets, in contrast to Deferred Tax Liabilities, are valued positively by capital markets. Deferred Taxes seem to correlate with Earnings Management and contribute positively to the forecast of future cash flows. An aggressive presentation of taxes in the balance sheet and significant Book-Tax Differences (BTDs) have a negative effect on credit rating and are perceived as a red flag for low quality earnings. The question whether the findings of these surveys can be useful for countries with different tax systems and accounting standards does not seem to have been answered adequately.en
heal.publisherAcademic journalsen
heal.journalNameJournal of Accounting and Taxationen
Appears in Collections:Άρθρα σε επιστημονικά περιοδικά ( Ανοικτά) - ΛΧ

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