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Corporate income tax accounting in Spain: an empirical study
Martínez-Vargas, Julian; Labatut-Serer, Gregorio; … - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 702-727
Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal...
Persistent link: https://www.econbiz.de/10011130110
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United Kingdom; Financial System Stability Assessment
International Monetary Fund (IMF); International … - 2011
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Persistent link: https://www.econbiz.de/10011243315
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IAS 12 Income Taxes - A Closer Look
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
The International Accounting Standards Committee issued the the International Accounting Standard 12 Income Taxes. The objective of IAS 12 is to prescribe the accounting treatment for income taxes being the accounting for the current and future tax consequences. This article presents a closer...
Persistent link: https://www.econbiz.de/10011112425
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Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic.
Žárová, Marcela - In: European Financial and Accounting Journal 2010 (2010) 1, pp. 6-27
of the Czech accounting system from early nineties of last century till present time as a background for IFRS … implementation into Czech accounting system is an example of partial and incomplete implementation of IFRS into domestic accounting … rules based on different law presumption than under which are IFRS developed. Example of IAS 12 implementation into Czech …
Persistent link: https://www.econbiz.de/10011195337
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Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Žárová, Marcela - In: European Financial and Accounting Journal 2011 (2011) 1, pp. 19-38
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted … that IFRS were introduced into the regulatory system gradually as a separate regulatory system for determined group of … accounting entities, on the other hand IFRS have had influence on the development of the local accounting rules during last …
Persistent link: https://www.econbiz.de/10011195371
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Tax management and IFRS financial reporting synergies
Doukakis, Leonidas; Siougle, Georgia; Vrentzou, Eleni - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 223-238
This paper investigates whether taxes presented according to the IFRS financial statements convey value relevant … information. We ask the following questions: do taxes derived from published IFRS financial statements convey information on tax … planning policies and thus be used to predict future taxation? Are the IFRS deferred taxation treatments used as vehicles for …
Persistent link: https://www.econbiz.de/10010670424
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Republic of Slovenia; 2012 Article IV Consultation—Staff Report; Informational Annex; Public Information Notice on the Executive Board Discussion; and Statement by the Executive...
International Monetary Fund (IMF); International … - 2012
Slovenia, among other euro area countries, experienced the largest economic contraction since 2008. The performance of Slovenian banks deteriorated markedly in recent years as a result of the unfavorable operating environment and weak governance. Despite some deleveraging, banks continued to...
Persistent link: https://www.econbiz.de/10011245075
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Valuing convertible bonds and the option to exchange bonds for stock
Finnerty, John D. - In: Journal of Corporate Finance 31 (2015) C, pp. 91-115
The value of a conventional convertible bond is the value of a straight bond plus the value of the option to exchange it for a specified number of shares of common stock. First, I develop a closed-form contingent-claims convertible bond valuation model that quantifies the value of the exchange...
Persistent link: https://www.econbiz.de/10011264345
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Improving the Prevention of Environmental Risks with Convertible Bonds
SCHMITT, André; SPAETER, Sandrine - Bureau d'Économie Théorique et Appliquée (BETA), … - 2002
In this paper, a manager borrows external funds in order to invest in production and also in prevention. The latter action must reduce the environmental risk driven by the activity of the firm. Prevention is observable neither by outside lenders nor by institutions such as environmental agencies...
Persistent link: https://www.econbiz.de/10005385238
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An Uncertain Volatility Explanation for Delayed Calls of Convertible Bonds
Yigibasioglu, Ali Bora; Alexandra, Carol - Henley Business School, University of Reading - 2004
Arbitrage-free price bounds for convertible bonds are obtained assuming a stochastic volatility process for the common stock that lies within a band but makes few other assumptions about volatility dynamics. Equity-linked hazard rates, stochastic interest rates and different assumptions about...
Persistent link: https://www.econbiz.de/10005357666