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ERTELENMİŞ VERGİLERİN FİNANSAL TABLO KULLANICILARI AÇISINDAN ÖNEMİ
2015
Journal:  
Gazi İktisat ve İşletme Dergisi
Author:  
Abstract:

 Deferred  taxes,  which  result  from  the  temporary  differences  between  the  book  value  and tax  base  of  assets  and  liabilities,  the  carryforward  of  unused  tax  losses  and  tax  credits,  are reported separate from the current tax liabilities due to matching principle. Deferred taxes carry information  of  great  significance  and  should  be  anlyzed  in  detail.  Researhes  have  shown  that defereed  taxes  provide  significant  information  in  ratio  analysis,  earnings  conservatism,  capital structure,  corporate  reaction  against  tax  reforms,  firm  value  and  stock  prices,  earnings  quality and earnings management. 

Keywords:

The Importance Of Deferred Taxes For Financial Statement Users
2015
Journal:  
Gazi İktisat ve İşletme Dergisi
Author:  
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Gazi İktisat ve İşletme Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 175
Cite : 776
Details
Gazi İktisat ve İşletme Dergisi