A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/10273 |
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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A 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 price.Escola Superior de Gestão, Hotelaria e Turismo. Universidade do Algarve2015-11-25T16:57:59Z2015-01-01T00:00:00Z20152019-05-13T17:24:28Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/10273por2182-845810.18089/tms.2015.11225Costa, P.Pais, C.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:34:34Zoai:repositorio.iscte-iul.pt:10071/10273Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:15:37.814933Repositório 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 |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
title |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
spellingShingle |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor Costa, P. Deferred tax assets Value relevance IASB FASB |
title_short |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
title_full |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
title_fullStr |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
title_full_unstemmed |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
title_sort |
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor |
author |
Costa, P. |
author_facet |
Costa, P. Pais, C. |
author_role |
author |
author2 |
Pais, C. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Costa, P. Pais, C. |
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 |
2015 |
dc.date.none.fl_str_mv |
2015-11-25T16:57:59Z 2015-01-01T00:00:00Z 2015 2019-05-13T17:24:28Z |
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 |
http://hdl.handle.net/10071/10273 |
url |
http://hdl.handle.net/10071/10273 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
2182-8458 10.18089/tms.2015.11225 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Escola Superior de Gestão, Hotelaria e Turismo. Universidade do Algarve |
publisher.none.fl_str_mv |
Escola Superior de Gestão, Hotelaria e Turismo. Universidade do Algarve |
dc.source.none.fl_str_mv |
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 |
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1799134714491043840 |