ACCOUNTING & FINANCE CORNER
Tuesday November 29th 2022

Value Relevance Analysis of Deferred Tax: Asean Perspective

Nadya Tri Oktary

Dwi Martani

                                                                                                                                                                               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 provides value relevance analysis of deferred taxes on five of ASEAN country. The comprehensive analysis, taking into account the different deferred tax components, shows that investors in ASEAN generally only consider deferred tax assets 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 finds 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 analysis found that in the country that has more sophisticated investors, such as Malaysia and Singapore, the deferred taxes information would not be relevance.

Dipresentasikan pada The 25th Asian-Pacific Conference on International Accounting Issues, Grand Hyatt, Nusa Dua – Bali, Indonesia, 10 – 13 November 2013. Value Relevance Analysis…

 

Latest Topics

Bakar Ikan

Membakar ikan di penghujung tahun mungkin disering dilakukan beberapa teman, entah sebagai kebiasaan atau sekedar [Read More]

Saat Engkau Pergi….

Dua minggu sudah Engkau pergi meninggalkan Ummi, Nak. Sesuatu yang tidak pernah Ummi bayangkan akan secepat ini. [Read More]

Sustainability Reporting

Berikut materi terkait dengan sustainability reporting berdasarkan GRI 2021. Ini yang terbaru dan baru akan efektif dua [Read More]

Dampak PP 35 terhadap Kewajiban Imbalan Pasti

UU Ciptakerja kluster ketenagakerjaan merubah beberapa ketentuan dalam UU 13 tahun 2003 tentang Ketegakerjaan. Salah [Read More]

Standar Akuntansi Pemerintahan

Workshop Akuntansi Sektor Publik yang diselenggarakan oleh PKKM Prodi S1 Akuntansi FEB UNTAD dan IAI WIlayah Sulawesi [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives