Relationship Between Deferred Tax Category and Stock Prices in Pharmacy

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Relationship Between Deferred Tax Category and Stock Prices in Pharmacy

Popis výsledku v původním jazyce

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 &apos;s previous study concerning the deferred tax materiality.

Název v anglickém jazyce

Relationship Between Deferred Tax Category and Stock Prices in Pharmacy

Popis výsledku anglicky

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 &apos;s previous study concerning the deferred tax materiality.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

66

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

7

Strana od-do

1469-1475

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85060195386