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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

<a href="/cs/project/GA18-14082S" target="_blank" >GA18-14082S: Férové korporátní zdanění: Měření dopadu přesunu zisků na rozpočet České republiky</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-561-9

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

9

Strana od-do

111-119

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

22. 3. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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