Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43914771" target="_blank" >RIV/62156489:43110/18:43914771 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.11118/actaun201866061469" target="_blank" >https://doi.org/10.11118/actaun201866061469</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201866061469" target="_blank" >10.11118/actaun201866061469</a>
Alternative languages
Result language
angličtina
Original language name
Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
Original language description
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 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.
Czech name
—
Czech description
—
Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
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
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Volume of the periodical
66
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
1469-1475
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85060195386