The effect of the value of deferred tax assets and liabilities in accordance with TAS 12 Income Taxes and market value Financial institutions in the Stock Exchange of Thailand

Abstract

The objective of this research was to study the effect of the value of deferred tax assets and liabilities in accordance with TAS.12 Income Tax and the market value financial institutions in the Stock Exchange of Thailand. in terms of relationships, effects, and variables. By collecting information to study from the financial statements. Notes to financial statements And the annual report for the year 2018 – 2022. All the samples of 40 companies were studied by collecting secondary data. And descriptive statistical analysis was used. And inferential statistics.
The research report found that deferred tax assets. affects the market value in a positive direction with the market value and deferred tax liabilities Affects the market value in a negative direction with the market value. The decision coefficient was 26 percent and when the factors that affect the market value were analyzed together, it was found that deferred tax assets capital value Return on Equity Dividends Equities Interest Rates and job search services by the private sector or state enterprises results in a positive direction with the market value at a significance level of 0.05 and deferred tax liabilities and the business size has a negative effect on the market value. At a significant level of 0.05, the decision-making coefficient was 71.20 percent. At the same time, the stock price index in the stock market economic growth rate and the country's crisis does not affect the market value