Misuse of Deferred Taxes in Portugal

Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant literature. This study investigates the impact of reco...

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Bibliographic Details
Main Authors: Alexandre Moniz, Gualter Couto, Pedro Pimentel
Format: Article
Language:English
Published: MDPI AG 2022-09-01
Series:Economies
Subjects:
Online Access:https://www.mdpi.com/2227-7099/10/9/230