Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
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 latter b...
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| Other Authors: | , |
| Format: | article |
| Language: | eng |
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2020
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10071/20263 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/20263 |