We examine whether income tax disclosures under International Financial Reporting Standards (IFRS) are useful for …)-to-net income (i.e., the tax-book ranking) is useful for predicting changes in future earnings and cash flows under both IFRS and U ….S. GAAP. However, the usefulness of this ratio differs between IFRS firms and U.S. GAAP firms only following the adoption of …

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

This work is focused on the impact of IFRS adoption for tax purposes in the Czech tax collection in years 2007 - 2011 … of this work is to characterize the relationship between accounting profit or loss under IFRS and the income tax base and … to find out the impact of taxation under profit in accordance with IFRS to total tax collection. We try to answer the …

to IFRS and shows the evolution of main macroeconomic indicators of profitability and corporate taxation in the EU and …

determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …

In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were … this analysis the paper discussed an issue if a change of control concept in the IFRS can affect a use of the Common … tax purposes. Can the tax approach based on the CCCTB be affected by a change in the IFRS such as a change in the concept …

disclosure on the internet by considering a different research setting, namely Jordan, and also by extending the theoretical …