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
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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's previous studies concerning deferred tax materiality in the chemical industry.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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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
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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
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