Browsing by Author "Habanec, Petr"
Now showing items 1-2 of 2
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Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system
(Mendelova univerzita v Brně, 2017)The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo-Saxon reporting systems are compared. The materiality of the deferred tax item is used as a ... -
Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
(Mendelova univerzita v Brně, 2018)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 ...
