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Corporate income tax accounting in Spain: an empirical study

Author

Listed:
  • Julian Martínez-Vargas
  • Gregorio Labatut-Serer
  • Elisabeth Bustos-Contell

Abstract

Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal information provided in the financial statements, evaluating the significance of the differences between the tax effect accounting method and the taxes payable method and establishing that this one might be acceptable in small companies.

Suggested Citation

  • Julian Martínez-Vargas & Gregorio Labatut-Serer & Elisabeth Bustos-Contell, 2012. "Corporate income tax accounting in Spain: an empirical study," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(5/6), pages 702-727.
    • Handle: RePEc:ids:ijcrac:v:4:y:2012:i:5/6:p:702-727
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