of the fair value concept application and the corporate profit tax on the case of Croatian companies from real sector for … between accounting effects of the fair value concept application and corporate profit tax liability are analyzed by regression … effects of the fair value concept cannot have high impact on corporate profit tax liability. According to the regression …

valuation (Tobin’s Q and Market capitalization), profitability (operating profit margin and net profit margin), and return … profitability estimated by operating profit margin. Activism primarily impacts the other four parameters negatively, but it is …