The Recognition and Timing of Deferred Tax Liabilities
研究了企业在政府投资补助下确认递延所得税负债的特征，发现确认决策和时机选择与未来业绩及债务结构变化相关，早期确认仅对当前表现好的企业有正面影响。
Abstract: This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.