The crucial issue, when assessing the going concern and recognizing deferred taxes, is making the correct judgement about the company's foreseeable future. In this paper, we describe an experiment which tests how accounting standards users make their judgements about deferred tax assets...

Monitoring of local public finance is an essential part of fiscal regulation, although national approaches interact with political and economic environments. England and the Netherlands provide telling similarities and differences in their local government contexts and approaches to such...