Sunday July 12th 2020

Value Relevance Analysis of Deferred Tax: Asean Perspective

Nadya Tri Oktary

Dwi Martani


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

Akuntansi New Normal: Peluang dan Riset

Pandemi Covid-19 kenyataan yang harus diterima dengan kesabaran. Covid-19 adalah takdirNya yang harus diterima dengan [Read More]

Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case

Sasono Adi, Dwi Martani, Bambang Pamungkas dan Robert A. Simanjuntak Abstract The study aims to assess the quality of [Read More]

Ketika Ramadhan Berakhir

Ramadhan telah berakhir, setelah itu apa yang akan kita lakukan? Ramadhan dibentangkan sebagai waktu untuk melatih diri [Read More]

Overview Standar

Berikut slide ringkas PSAK Perkembangan PSAK 03102018 Contoh Soal AKT KONTEMPORER_PSAK 2019   [Read More]

Perpajakan 1

Berikut materi dan bahan kuliah Perpajakan 1 contoh soal susah contoh soal uas pajak 1 contoh soal uts pajak 1 Formulir [Read More]

Popular Topics

Dokumen Publikasi puisi