Deferred income tax is an important position in financial statements of banks. It primarily a result temporary differences between book and values assets liabilities. Subsidiaries multinational banking groups that operate Croatia, Serbia Slovenia have to report on deferred accordance with International Accounting Standard 12 - Income Taxes. This paper examined the practices related such In this...

This paper suggests that stabilizing federalism is like solving a public good provision problem. It reviews results in the public good provision literature that are relevant for federalism, and discusses the implications of these results for the institutional design of federalism. 1For useful feedback, I thank seminar participants at Washington University, Duke, and Michigan. Federalism now rea...

For a sample of 94 firms, using data up to 1999, we find that retentions are more significant than dividends in determining prices of shares that are actively traded on the Egyptian stock market. However, for non-actively traded shares, the accounting book value is the most important determinant. Reductions in dividends are associated with a lack of liquidity and profitability. Dividend increas...

The purpose of this study was to determine the effect deferred tax & tax-to-book ratio on company performance. Technological developments affect many business sectors, including technology sector, but every must understand in their company. population and research samples use companies IDX sector. There are 48 from 4 years observation 2018-2021. This analyzes with regression analysis variab...