Do Stock-Based Compensation Deferred Tax Assets Provide Incremental Information about Future Tax Payments?

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2016-04-01 DOI:10.2308/ATAX-51237

Derek Johnston, L. Kutcher

引用次数: 4

Abstract

ABSTRACT: We explore whether an accounting treatment similar to that required under IFRS improves the ability of the stock-based compensation component of deferred tax assets to predict future tax payments, relative to U.S. GAAP. Using hand-collected data for SP M41.

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股票报酬递延所得税资产是否提供有关未来纳税的增量信息?

摘要:与美国公认会计准则相比，我们探讨了与国际财务报告准则类似的会计处理是否能提高递延税项资产中股票薪酬部分预测未来纳税的能力。使用SP M41的手工采集数据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量