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- W2746472907 abstract "The debate on value relevance of deferred taxes has gone so long. The older research found the positive result, whereas the younger research found the opposite because the changes of investor valuation. This paper provide value relevance analysis of deferred taxes on five of ASEAN country. The comprehensive analysis, taking into account the differentdeferred tax components, shows that investors in ASEAN generally only consider deferredtaxassets to convey relevant information for assessing firm value. Investors view deferred tax assets as a real asset. In addition to examine the effect of book tax conformity, the value relevance analysis is complement by an analysis of book tax conformity as moderating variable. This supplemental analysis find that book tax conformity can strengthen the relevance of deferred taxes. The sensitivity analysis about per country regression is done to know further about the value relevance of each country. This analysisfound that in the country that has more sophisticated investors, such as Malaysia and Singapore, the deferred taxes information would not be relevance" @default.
- W2746472907 created "2017-08-31" @default.
- W2746472907 creator A5038692080 @default.
- W2746472907 date "2017-03-16" @default.
- W2746472907 modified "2023-09-26" @default.
- W2746472907 title "VALUE RELEVANCE ANALYSIS OF DEFERRED TAX: ASEAN PERSPECTIVE" @default.
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