haku: @indexterm Accounting policy / yhteensä: 150
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Tekijä: | Gitrox, D. B. |
Otsikko: | The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach |
Lehti: | Journal of Business Finance and Accounting
2001 : VOL. 28:7-8, p. 821-852 |
Asiasana: | DEFERRED TAXATION ACCOUNTING POLICY MARKETS |
Kieli: | eng |
Tiivistelmä: | The UK provides a virtually unique environment in which to examine the information content of the partial provision approach to deferred tax accounting. In addition this issue is of particular interest to UK accounting standard sellers in the light of trends towards international accounting standard harmonisation. Taking the total amount of deferred taxation to be equal to the partial balance sheet provision plus the potential portion appearing in the notes, this study tests the relationship between these various deferred tax components and market value. It also examines the economic rationale for the potential portion. The study is based on 1,512 company/years from the period 1989-1991. |
SCIMA