The accounting of deferred tax assets in the USA and Europe and its effects on the investor
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://tmstudies.net/index.php/ectms/article/view/830 |
Resumo: | The accounting of the deferred tax assets is different whether it is used the International Accounting Standards Board (IASB) standards or it is used the Financial Accounting Standards Board (FASB) standards, in spite of all the convergence attempts. Therefore, we analyse which set of accounting standards, regarding the deferred tax assets, is more relevant for the investor, as well, which deferred tax assets are more value relevant, depending on their origin. Based on Ohlson (1995) model, we have concluded that the deferred tax assets are value relevant for the investor. We also have concluded that the accounting of the deferred tax assets using the FASB standards has greater value relevance than using the IASB standards. At least we have concluded that the deferred tax assets arising from deductible temporary differences are positively related with price, unlike the ones arising from losses and credit taxes that are negatively related with the price |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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The accounting of deferred tax assets in the USA and Europe and its effects on the investorA contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidorDeferred tax assetsvalue relevanceIASBFASBThe accounting of the deferred tax assets is different whether it is used the International Accounting Standards Board (IASB) standards or it is used the Financial Accounting Standards Board (FASB) standards, in spite of all the convergence attempts. Therefore, we analyse which set of accounting standards, regarding the deferred tax assets, is more relevant for the investor, as well, which deferred tax assets are more value relevant, depending on their origin. Based on Ohlson (1995) model, we have concluded that the deferred tax assets are value relevant for the investor. We also have concluded that the accounting of the deferred tax assets using the FASB standards has greater value relevance than using the IASB standards. At least we have concluded that the deferred tax assets arising from deductible temporary differences are positively related with price, unlike the ones arising from losses and credit taxes that are negatively related with the priceA contabilização dos ativos por impostos diferidos é diferente, consoante se usem as normas do International Accounting Standards Board (IASB) ou as do Financial Accounting Standards Board (FASB), apesar das diversas tentativas de convergência. Assim, analisamos qual o conjunto de normas, no que respeita aos ativos por impostos diferidos é que tem maior valor relevante para o investidor, como também, quais os ativos por impostos diferidos que têm maior valor relevante, dependendo da sua origem. Tendo por base o modelo de Ohlson (1995), conclui-se que os ativos por impostos diferidos são valor relevante para o investidor. Também se conclui, que a contabilização dos ativos por impostos diferidos usando as normas do FASB, tem maior valor relevante do que usando as normas do IASB. Finalmente conclui-se que os ativos por impostos diferidos decorrentes de diferenças temporárias dedutíveis estão positivamente relacionados com o preço, o que não acontece com os que decorrem de perdas e créditos fiscais, que o estão negativamenteUniversity of Algarve2024-01-10info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://tmstudies.net/index.php/ectms/article/view/830Revista Encontros Científicos - Tourism & Management Studies; v. 11 n. 2 (2015); 204-210Tourism & Management Studies; Vol. 11 N.º 2 (2015); 204-210Tourism & Management Studies; Vol. 11 No. 2 (2015); 204-210Revista Encontros Científicos - Tourism & Management Studies; Vol. 11 Núm. 2 (2015); 204-2102182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://tmstudies.net/index.php/ectms/article/view/830https://tmstudies.net/index.php/ectms/article/view/830/1353Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessCosta, Patrícia A. Marrinhas daPais, Cláudio A. Figueiredo2024-01-17T15:29:15Zoai:ojs.pkp.sfu.ca:article/830Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:24.322440Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
title |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor |
spellingShingle |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor Costa, Patrícia A. Marrinhas da Deferred tax assets value relevance IASB FASB |
title_short |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor |
title_full |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor |
title_fullStr |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor |
title_full_unstemmed |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor |
title_sort |
The accounting of deferred tax assets in the USA and Europe and its effects on the investor |
author |
Costa, Patrícia A. Marrinhas da |
author_facet |
Costa, Patrícia A. Marrinhas da Pais, Cláudio A. Figueiredo |
author_role |
author |
author2 |
Pais, Cláudio A. Figueiredo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Costa, Patrícia A. Marrinhas da Pais, Cláudio A. Figueiredo |
dc.subject.por.fl_str_mv |
Deferred tax assets value relevance IASB FASB |
topic |
Deferred tax assets value relevance IASB FASB |
description |
The accounting of the deferred tax assets is different whether it is used the International Accounting Standards Board (IASB) standards or it is used the Financial Accounting Standards Board (FASB) standards, in spite of all the convergence attempts. Therefore, we analyse which set of accounting standards, regarding the deferred tax assets, is more relevant for the investor, as well, which deferred tax assets are more value relevant, depending on their origin. Based on Ohlson (1995) model, we have concluded that the deferred tax assets are value relevant for the investor. We also have concluded that the accounting of the deferred tax assets using the FASB standards has greater value relevance than using the IASB standards. At least we have concluded that the deferred tax assets arising from deductible temporary differences are positively related with price, unlike the ones arising from losses and credit taxes that are negatively related with the price |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-01-10 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/830 |
url |
https://tmstudies.net/index.php/ectms/article/view/830 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/830 https://tmstudies.net/index.php/ectms/article/view/830/1353 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Tourism & Management Studies info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Tourism & Management Studies |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
University of Algarve |
publisher.none.fl_str_mv |
University of Algarve |
dc.source.none.fl_str_mv |
Revista Encontros Científicos - Tourism & Management Studies; v. 11 n. 2 (2015); 204-210 Tourism & Management Studies; Vol. 11 N.º 2 (2015); 204-210 Tourism & Management Studies; Vol. 11 No. 2 (2015); 204-210 Revista Encontros Científicos - Tourism & Management Studies; Vol. 11 Núm. 2 (2015); 204-210 2182-8466 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799136449206943744 |