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Comparison of deferred tax materiality in pharmaceuticals and chemistry

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913700" target="_blank" >RIV/62156489:43110/18:43913700 - isvavai.cz</a>

  • Result on the web

    <a href="http://pefnet.mendelu.cz/wcd/w-rek-pefnet/pefnet17_fin.pdf" target="_blank" >http://pefnet.mendelu.cz/wcd/w-rek-pefnet/pefnet17_fin.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Comparison of deferred tax materiality in pharmaceuticals and chemistry

  • Original language description

    The paper deals with a comparison of deferred tax materiality in pharmaceuticals and chemistry. The materiality of deferred tax is assessed on a sample of companies doing business in chemistry (NACE 20.1) and also on companies doing business in pharmaceuticals (NACE 21.1). The deferred tax materiality is assessed on a sample of companies in a time series from 2005 to 2015. The sample consists of companies listed on the Frankfurt Stock Exchange and reporting in accordance with international accounting standards IAS/IFRS. The results will be compared with the author&apos;s previous studies concerning deferred tax materiality in the chemical industry.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    PEFnet 2017: Proceedings

  • ISBN

    978-80-7509-555-8

  • ISSN

  • e-ISSN

    neuvedeno

  • Number of pages

    6

  • Pages from-to

    70-75

  • Publisher name

    Mendelova univerzita v Brně

  • Place of publication

    Brno

  • Event location

    Brno

  • Event date

    Nov 30, 2017

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article