Wartość bilansowa, podatki odroczone a wartość rynkowa przedsiębiorstwa - statystyczna weryfikacja zależności
Book value, deferred taxes yersus market value of firm - statistical verification of relations

Summary/Abstract: The paper is connected with relationship between market and book value of company. Market value of firm is different than its book value. Trying it's display these differences the authors make analysis of the deferred tax assets/liabilities role in the deviations between market and book value of firm. In the paper the statistical methods were constructed to veriftcations research hypothesis in the 1996-2000. The results confinn the hypothesis that the company in which deferred assets/liabilities contribution in eąuity are more than 4%, deviation between value are going down.

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