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dc.contributor.authorHabanec, Petr
dc.date.accessioned2021-06-25T00:02:16Z
dc.date.available2021-06-25T00:02:16Z
dc.date.issued2018
dc.identifier43916212
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1356
dc.description.abstractThe 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 relationship between stock prices and deferred tax. The relationship is assessed on sample of companies making business in pharmacy (CZNACE-C-21). The relationship between deferred tax category and stock prices is assessed on a sample of companies in the time series from 2005 to 2015. Sample consists of companies listed on Frankfurt stock exchange and reporting in accordance with international accounting standards IAS/IFRS. The stock prices dataset is based on Morningstar database. The results are compared with the results of author 's previous study concerning the deferred tax materiality.en
dc.format1469-1475
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun201866061469
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectdeferred tax categoryen
dc.subjectstock pricesen
dc.subjectpharmacyen
dc.titleRelationship Between Deferred Tax Category and Stock Prices in Pharmacyen
dc.typeJ_ČLÁNEK
dc.date.updated2021-06-25T00:02:16Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201866061469
local.identifier.scopus2-s2.0-85060195386
local.number6
local.volume66
local.identifier.obd43916212
local.identifier.e-issn2464-8310
dc.project.IDPEF_DP_2018007
dc.project.IDVýznamnost kategorie odložené daně v různých odvětvích průmyslu
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je CC BY-NC-ND 4.0