Ayers Benjamin C., Jiang John (Xuefeng), Laplante Stacie K. (2009): Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality. Contemporary Accounting Research, 26, 15-54. https://doi.org/10.1506/car.26.1.1
Blackburne T., Blouin J. (2016): Understanding the informativeness of book-tax differences. In: Proceedings UCLA. UCLA, Los Angeles, Oct 1–30, 2016. Available at https://pdfs.semanticscholar.org/e61c/0ed3e08369f42f773dfda388eb4999eafafb.pdf (accessed Jun 12, 2018).
Bohušová H., Svoboda P. (2005): Deferred tax analysis and impact on firm's economic efficiency ratios. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 53, 33-44. https://doi.org/10.11118/actaun200553060033
Bohušová H., Svoboda P., Solilová V., Nerudová D. (2017): Materiality of Deferred Tax Reporting – Case of Czech Listed Companies. In: Proceedings of the 11th International Scientific Conference – Financial Management of Firms and Financial Institutions. VŠB TU, Ostrava, Sept 6–7, 2017: 40–47.
Bohušová H., Svoboda P., Semerádová L. (2018): Deferred tax information for external users – Case of Czech agricultural companies. In: Proceedings of Enterprise and Competitive Environment. Mendel University in Brno, Brno, March 22–23, 2018: 111–119.
Crabtree A., Maher J.J. (2009): The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market. The Journal of the American Taxation Association, 31, 75-99. https://doi.org/10.2308/jata.2009.31.1.75
Czech Statistical Office (2011): Structure of Agricultural Holdings Broken down by Economic Size Classes and by Type of Farming. Czech Statistical Office.
Czech Statistical Office (2014): Structure of Agricultural Holdings Broken down by Economic Size Classes and by Type of Farming. Czech Statistical Office.
Dhaliwal D.S., Huber R.E., Lee H.S.G., Pincus M.P.K. (2008): Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital. SSRN Electronic Journal, -, - https://doi.org/10.2139/ssrn.1127956
Donohoe M.P., McGill G.A. (2011): The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. The Journal of the American Taxation Association, 33, 35-65. https://doi.org/10.2308/atax-10056
Eurostat (2013): Farm Structure Statistics. Available at http://ec.europa.eu/eurostat/statistics-explained/index.php/Farm_structure_statistics (accessed Jun 14, 2018).
Eurostat (2017): Key farm variables. Eurostat. http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=ef_kvaareg&lang=en
Habanec P., Bohušová H. (2017): Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 65, 1917-1924. https://doi.org/10.11118/actaun201765061917
Habanec P., Bohušová H. (2017b): Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS. In: Proceedings Enterprise and Competitive Environment Conference. Mendel University in Brno, Brno, March 9–10: 308–317.
Haskins M., Simko P. (2011): What a corporate tax cut might mean: An analysis of deferred taxes. Working paper. University of Virginia, Virginia.
IndexMundi (2018): GDP Composition by Sector. IndexMundi. Available at https://www.indexmundi.com/european_union/gdp_composition_by_sector.html (accessed Jun 23, 2018).
Jackson M. (2015): Book-Tax Differences and Future Earnings Changes. The Journal of the American Taxation Association, 37, 49-73. https://doi.org/10.2308/atax-51164
Kouřilová J., Sedláček J. (2014): Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting. Agricultural Economics (Zemědělská ekonomika), 60, 420-429. https://doi.org/10.17221/79/2013-AGRICECON
Laux R.C. (2013): The Association between Deferred Tax Assets and Liabilities and Future Tax Payments. The Accounting Review, 88, 1357-1383. https://doi.org/10.2308/accr-50417
McKee T.E. (2000): Current materiality guidance for auditors. Working paper. Foundation for Research in Economic and Business Administration.
Noga T.J., Schnader A.L. (2013): Book-Tax Differences as an Indicator of Financial Distress. Accounting Horizons, 27, 469-489. https://doi.org/10.2308/acch-50481
Svoboda J., Novotna M. (2014): The economic results of farms in the Czech Republic. Journal of Central European Agriculture, 15, 31-50. https://doi.org/10.5513/JCEA01/15.4.1505
Phillips J., Pincus M., Rego S.O. (2003): Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review, 78, 491-521. https://doi.org/10.2308/accr.2003.78.2.491
Poterba J., Nirupama R., Seidman J. (2007): The significance and composition of deferred tax assets and liabilities. Working Paper. National Bureau of Economic Research, Cambridge, MA.
Poterba J.M., Rao N.S., Seidman J.K. (2011): Deferred Tax Positions and Incentives For Corporate Behavior Around Corporate Tax Changes. National Tax Journal, 64, 27-57. https://doi.org/10.17310/ntj.2011.1.02
Sedláček J. (2010): The methods of valuation in agricultural accounting. Agricultural Economics (Zemědělská ekonomika), 56, 59-66. https://doi.org/10.17221/1487-AGRICECON
Vučković Milutinović S., Lukić R. (2013). Analysis of deferred taxes in the business environment in Serbia. Economia – Seria Management, 16: 25–37.