Deferred Tax Information For External Users - Case Of Czech Agricultural Companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913770" target="_blank" >RIV/62156489:43110/18:43913770 - isvavai.cz</a>
Result on the web
<a href="http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf" target="_blank" >http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Deferred Tax Information For External Users - Case Of Czech Agricultural Companies
Original language description
The reporting of a deferred tax is an instrument for distributable profit or loss regulation in a form of an accrual or a deferral. The current research aimed at a deferred tax reporting within European companies is very limited. The paper is concerned with the materiality of deferred tax category, the impact of a deferred tax reporting on earnings management in the Czech agricultural companies reporting under CAL. The materiality, structure and the impact on selected financial analysis ratios due to deferred tax reporting in the agricultural companies is a subject of the research. The financial statements of large Czech agricultural companies (two out of following criteria must be fulfilled: turnover over 40 000 000 EUR, assets over 20 000 000 EUR, over 250 employees) in the period after the EU accession are analyzed. The comparison with general results concerning the deferred tax reporting over the world was carried out. The results of the analysis revealed the similar impact of the deferred tax category regardless to financial reporting system used.
Czech name
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Czech description
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Project
<a href="/en/project/GA18-14082S" target="_blank" >GA18-14082S: Fair corporate taxation: Measurement of the impact of the corporate profit shifting on the budget of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-561-9
ISSN
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e-ISSN
neuvedeno
Number of pages
9
Pages from-to
111-119
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 22, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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