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Pregled bibliografske jedinice broj: 1108846

The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector

Gulin, Danimir; Perčević, Hrvoje; Ercegović, Marina
The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector // Eurasian Economic Perspectives Proceedings of the 26th and 27th Eurasia Business and Economics Society Conferences / Bilgin, Mehmet Huseyin ; Danis, Hakan ; Demir, Ender (ur.).
Prag, Češka Republika: Springer, 2020. str. 49-64 doi:10.1007/978-3-030-53536-0 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)

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Naslov
The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector

Autori
Gulin, Danimir ; Perčević, Hrvoje ; Ercegović, Marina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Eurasian Economic Perspectives Proceedings of the 26th and 27th Eurasia Business and Economics Society Conferences / Bilgin, Mehmet Huseyin ; Danis, Hakan ; Demir, Ender - : Springer, 2020, 49-64

ISBN
978-3-030-53535-3

Skup
26th EBES Conference

Mjesto i datum
Prag, Češka Republika, 24.10.2018. - 26.10.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
fair value concept, corporate profit tax, Croatian real sector, financial position, financial performance

Sažetak
The application of fair value concepts in measuring company's assets and liabilities results in corresponding accounting and tax effects. The main objective of this paper is to analyse the interdependence between the accounting effects of the fair value concept application and corporate profit tax on the case of Croatian companies from real sector for the period from 2010 to 2016. The research was carried out of 96 large sized companies, and 369 medium sized companies, which make total of 465 companies. The data needed to achieve the purpose of the paper are collected from publicly available financial statements of Croatian companies from real sector in the period from 2010 to 2016. The interdependence between accounting effects of the fair value concept application and corporate profit tax liability are analysed by regression analyses. According to the research results, descriptive and inferential statistics, it can be concluded that fair value concept is not widely used in Croatian company’s from the real sector for the period observed. Therefore, the accounting effects of the fair value concept cannot have high impact on corporate profit tax liability. According to the regression analysis, only the model for the deferred tax liability is good with one significant variable.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA

Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Marina Ercegović (autor)

Avatar Url Danimir Gulin (autor)

Avatar Url Hrvoje Perčević (autor)

Poveznice na cjeloviti tekst rada:

doi

Citiraj ovu publikaciju:

Gulin, Danimir; Perčević, Hrvoje; Ercegović, Marina
The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector // Eurasian Economic Perspectives Proceedings of the 26th and 27th Eurasia Business and Economics Society Conferences / Bilgin, Mehmet Huseyin ; Danis, Hakan ; Demir, Ender (ur.).
Prag, Češka Republika: Springer, 2020. str. 49-64 doi:10.1007/978-3-030-53536-0 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Gulin, D., Perčević, H. & Ercegović, M. (2020) The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector. U: Bilgin, M., Danis, H. & Demir, E. (ur.)Eurasian Economic Perspectives Proceedings of the 26th and 27th Eurasia Business and Economics Society Conferences doi:10.1007/978-3-030-53536-0.
@article{article, author = {Gulin, Danimir and Per\v{c}evi\'{c}, Hrvoje and Ercegovi\'{c}, Marina}, year = {2020}, pages = {49-64}, DOI = {10.1007/978-3-030-53536-0}, keywords = {fair value concept, corporate profit tax, Croatian real sector, financial position, financial performance}, doi = {10.1007/978-3-030-53536-0}, isbn = {978-3-030-53535-3}, title = {The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector}, keyword = {fair value concept, corporate profit tax, Croatian real sector, financial position, financial performance}, publisher = {Springer}, publisherplace = {Prag, \v{C}e\v{s}ka Republika} }
@article{article, author = {Gulin, Danimir and Per\v{c}evi\'{c}, Hrvoje and Ercegovi\'{c}, Marina}, year = {2020}, pages = {49-64}, DOI = {10.1007/978-3-030-53536-0}, keywords = {fair value concept, corporate profit tax, Croatian real sector, financial position, financial performance}, doi = {10.1007/978-3-030-53536-0}, isbn = {978-3-030-53535-3}, title = {The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector}, keyword = {fair value concept, corporate profit tax, Croatian real sector, financial position, financial performance}, publisher = {Springer}, publisherplace = {Prag, \v{C}e\v{s}ka Republika} }

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