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June 15, 2026Accounting Horizons

A Financial Statement Analysis Approach to Deferred Taxes.

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Authors

DJDebra C. JeterPCPaul ChaneyWales Institute of Social and Economic Research, Data and Methods

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Implication

Analyzed the effect of deferred taxes on financial statements and key ratios in firms, suggesting implications for reporting.

Key Points

  • The aim is to analyze how deferred taxes impact financial statements, particularly net income and the debt to equity ratio.
  • Focus on timing differences between reported income and taxable income.
  • Examine deferred tax liabilities and their reporting implications.
  • Evaluate their effects on net income and debt to equity ratios.
  • Identified that deferred tax liabilities do not reflect immediate tax obligations.
  • Demonstrated that deferred taxes influence reported net income.
  • Showed how deferred taxes affect the debt to equity ratio in financial statements.

Cite This Study

Jeter et al. (1988) studied this question.

synapsesocial.com/papers/6a2f97c8a1cfeec490828c7bhttps://doi.org/10.2308/ah-4814611
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Analyst's View of Deferred Income Taxes.1965
  2. 2Discounting Deferred Tax Liabilities.1972
  3. 3An Analytical Basis for the Treatment of Corporate Income Tax.1988
  4. 4Discounting of Deferred Income Taxes: An Argument for Reconsideration.1987
  5. 5The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations2024 · 4 citations