Results 31 to 40 of about 4,698 (262)
Accounting Analysis Journal, 2019 The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence.
Catur Sari Maqfiroh +1 more
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The Effect of Managerial Overconfidence on Tax Avoidance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Tax has as one of the most important income sources for governments has been received from a long time ago. The other hand, companies are always trying to pay less tax.
Mehdi Arabsalehi, Majid Hashemi
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Large book-tax differences: Alternative Perspectives
, 2022 In this dissertation I investigate the information properties of the accounting construct known as book tax difference (BTD). I relate BTDs to various features and characteristics of firms, such as earnings persistence,[ Earnings persistence measures the extent to which current earnings persist or recur in the future.
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Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
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Book-Tax Differences e Estrutura de Capital
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 2020 Esse artigo tem como objetivo investigar a relação entre endividamento e book-tax differences (BTD). A amostra global é composta por 169.141 observações de companhias abertas, compreendendo o espaço temporal de 2002 a 2016. No que tange ao endividamento de curto prazo, os achados mostram uma relação negativa com a BTD total, permanente e temporária ...
Josilene da Silva Barbosa +1 more
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The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil
Revista Contabilidade & Finanças, 2021 This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD).
Claudio Marcio Pereira da Cunha +1 more
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BOOK-TAX CONFORMIDADE E GERENCIAMENTO DE RESULTADOS NO BRASIL
Faces: Revista de Administração, 2020 O objetivo do trabalho foi evidenciar os efeitos da conformidade sobre o gerenciamento de resultados, através de metodologias de pesquisas empíricas, no período de 1995 à 2016. Ao todo foram estudas 280 empresas por ano, utilizadas como amostra do estudo,
Antonio Lopo Martinez +1 more
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Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak
Jurnal Ekonomi Akuntansi dan Manajemen, 2022 This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique.
Hengky Veru Purbolakseto +2 more
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RANPurpose: To assess the effect of differences between accounting and tax information as well as the adoption of IFRS as tax standards on the persistence of accounting and tax results. Methodology: The autoregressive model was used to estimate the effects
Martha Cecilia Lozada-Orejuela +1 more
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Revista Contabilidade & Finanças, 2016 This study aims to investigate whether the different types of book-tax differences are useful for predicting the future income of publicly traded companies in five Latin American countries.
Alessandra Vieira Cunha Marques +2 more
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