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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Costa, P. & Pais, C. (2015). A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor. Tourism and Management Studies. 11 (2), 204-210
Exportar Referência (IEEE) 
P. A. Costa and C. A. Pais,  "A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor", in Tourism and Management Studies, vol. 11, no. 2, pp. 204-210, 2015
Exportar BibTeX 
@article{costa2015_1734882599648,
	author = "Costa, P. and Pais, C.",
	title = "A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor",
	journal = "Tourism and Management Studies",
	year = "2015",
	volume = "11",
	number = "2",
	doi = "10.18089/tms.2015.11225",
	pages = "204-210",
	url = "http://tmstudies.net/index.php/ectms/article/viewFile/830/1353"
}
Exportar RIS 
TY  - JOUR
TI  - A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor
T2  - Tourism and Management Studies
VL  - 11
IS  - 2
AU  - Costa, P.
AU  - Pais, C.
PY  - 2015
SP  - 204-210
SN  - 2182-8458
DO  - 10.18089/tms.2015.11225
UR  - http://tmstudies.net/index.php/ectms/article/viewFile/830/1353
AB  - The accounting of the deferred tax assets is different whether it is used the International Accounting Standards Board (IASB) standards or it is used the Financial Accounting Standards Board (FASB) standards, in spite of all the convergence attempts. Therefore, we analyse which set of accounting standards, regarding the deferred tax assets, is more relevant for the investor, as well, which deferred tax assets are more value relevant, depending on their origin. Based on Ohlson (1995) model, we have concluded that the deferred tax assets are value relevant for the investor. We also have concluded that the accounting of the deferred tax assets using the FASB standards has greater value relevance than using the IASB standards. At least we have concluded that the deferred tax assets arising from deductible temporary differences are positively related with price, unlike the ones arising from losses and credit taxes that are negatively related with the price.
ER  -