The Czech evidence for the explanatory power of formula factors on profitability

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43908507" target="_blank" >RIV/62156489:43110/15:43908507 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.ekf.vsb.cz/export/sites/ekf/cerei/cs/cisla/vol18num3/dokumenty/VOL18NUM03PAP03_1.pdf" target="_blank" >http://www.ekf.vsb.cz/export/sites/ekf/cerei/cs/cisla/vol18num3/dokumenty/VOL18NUM03PAP03_1.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Czech evidence for the explanatory power of formula factors on profitability

Popis výsledku v původním jazyce

The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should include the three equally weighted formula factors that are considered to have the largest impact on the generation of profit/loss. The objective ofthe paper is to analyse the explanatory power of the proposed formula factors from the perspective of Czech independent enterprises. The analysis is based on the comparison of coefficients of determination as the indicators of explained variability of aregression model. The paper concludes that the proposed formula factors, as defined by the CCCTB Draft Directive, are able to explain almost 35% of the variance in profit/loss but also indicates that the other balance sheet items can have a higher explanatory power.

Název v anglickém jazyce

The Czech evidence for the explanatory power of formula factors on profitability

Popis výsledku anglicky

The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should include the three equally weighted formula factors that are considered to have the largest impact on the generation of profit/loss. The objective ofthe paper is to analyse the explanatory power of the proposed formula factors from the perspective of Czech independent enterprises. The analysis is based on the comparison of coefficients of determination as the indicators of explained variability of aregression model. The paper concludes that the proposed formula factors, as defined by the CCCTB Draft Directive, are able to explain almost 35% of the variance in profit/loss but also indicates that the other balance sheet items can have a higher explanatory power.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Ekonomická revue

ISSN

1212-3951

e-ISSN

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Svazek periodika

18

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

131-138

Kód UT WoS článku

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EID výsledku v databázi Scopus

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