Numan Emre ERGİN, Yıldız AYANOĞLU

ERTELENMİŞ VERGİLERİN FİNANSAL TABLO KULLANICILARI AÇISINDAN ÖNEMİ

Anahtar Kelimeler:

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THE IMPORTANCE OF DEFERRED TAXES FOR FINANCIAL STATEMENT USERS

Deferred taxes, which result from the temporary differences between the book value and tax base of assets and liabilities, the carryforward of unused tax losses and tax credits, are reported separate from the current tax liabilities due to matching principle. Deferred taxes carry information of great significance and should be anlyzed in detail. Researhes have shown that defereed taxes provide significant information in ratio analysis, earnings conservatism, capital structure, corporate reaction against tax reforms, firm value and stock prices, earnings quality and earnings management.

Keywords:

Deferred Tax, Financial Analysis, Financial Statements, Ratio Analysis, Earnings Conservatism, Capital Structure, Earnings Quality Earnings Management ,

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Yayın Aralığı: 3
Başlangıç: 2015
Yayıncı: Aydın KARAPINAR

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