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Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
Marques-Silva, João; Souto, Nuno; Azevedo-Pereira, José - In: Cogent business & management 6 (2019), pp. 1-16
Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses (the...
Persistent link: https://www.econbiz.de/10012115730
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Over-valuation: avoid double counting when retaining dividends in the FCFE valuation : understanding discounted cash flow valuation
Marques-Silva, João; Pereira, José Azevedo - In: International journal of financial research 8 (2017) 4, pp. 107-114
Persistent link: https://www.econbiz.de/10011781921
Cover Image
Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
Marques-Silva, João; Souto, Nuno; Azevedo-Pereira, José - In: Cogent Business & Management 6 (2019), pp. 1-16
Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses (the...
Persistent link: https://www.econbiz.de/10012117456