Gulin, Danimir; Perčević, Hrvoje; Ercegović, Marina - In: Eurasian economic perspectives : proceedings of the …, (pp. 49-64). 2020
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 …