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首页> 外文期刊>International Journal of Applied Engineering Research >A Study on the Tax Net Operating Loss Carry-forward and Firm Value Belonging to Large Business Groups
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A Study on the Tax Net Operating Loss Carry-forward and Firm Value Belonging to Large Business Groups

机译：大型企业集团税净营运亏损股价及居民价值的研究

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摘要

The purpose of this study is to examine whether there are relation between the tax net operation carry-forward and firm value belonging to Large Business Groups. The loss carryover has a direct positive effect on firm value by the recognition of the deferred tax assets due to the net operation carry-forward. For this purpose, two objectives were obtained; First, a positive associations between the tax net operation carry-forward and firm value of conglomerates are indicated. The findings provide that the market or investors recognized that the of the tax net operation carry-forward is a very effective method to reduce tax expense and evaluated that the tax net operation carry-forward can afford positive affection on the firm value of conglomerates. On the other hands, the effect on the deferred tax assets due to tax net operation carry-forward had not been observed.
机译：本研究的目的是审查税收运营载税净行动与大型业务集团的税务价值之间是否存在关系。 由于净行动转发，损失承载对递延税收资产的认可，对公司价值有直接的积极作用。 为此目的，获得了两个目标; 首先，表明了税收净运行之间的正协会进行了指出。 调查结果规定，市场或投资者认识到税收净行动上调是一种非常有效的方法，以减少税收费用，并评估税收净行动的上涨可以负担积极情感对集团的坚固价值。 另一方面，尚未观察到由于税收净行动提出的递延税收资产的影响尚未观察到。

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