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- W2891629894 abstract "According to the Statement of Financial Accounting Standards No. 22, all the businesses are prescribed to disclose information about income tax composition of the financial statement, especially deferred tax in 2013 the mandatory adoption of IFRS in Taiwan. This study found income tax information content on firm value empirical will result show that DTA and UDIS will reduce firm value; ITC has the nature of assets, hence increase the firm value. Then, we also found that after the mandatory adoption of IFRS is associated with higher firm value. After the implementation of IFRS, due to the transparency, reliability and comparability of financial statements, and thus to mitigate information asymmetry and improve the firm value." @default.
- W2891629894 created "2018-09-27" @default.
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- W2891629894 date "2018-09-10" @default.
- W2891629894 modified "2023-10-16" @default.
- W2891629894 title "The Effect of Income Tax Information Content on Firm Value: The View of Adoption IFRS" @default.
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- W2891629894 doi "https://doi.org/10.12783/dtetr/pmsms2018/24941" @default.
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