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Effect of Deferred Tax Expense, Current Tax Expense, Accrual Basis, and Audit Quality on Earnings Management

Journal of Pharmaceutical Negative Results, 2023
This study aims to analyse the impact of deferred expense, current tax expense, accrual basis, and audit quality on earnings management. The object of ths research is a manufacturing company listed on the IDX for period of 2019-2021. Purposive sampling was employed in the research sample selection method to collect data from up to 30 manufacturing ...
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THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

2022
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020.
Setiawan, Didik, Cahyani, Yenni
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Satisfaction with current commuting expense as related to the relative fuel efficiency of a desired car purchase

Journal of Consumer Studies & Home Economics, 1989
Although projecting the demand for cars in North America has been the subject of research for almost half a century,1–6 increases in the price of petroleum and petroleum products during the 1970s prompted an interest in projecting the demand for fuel‐efficient cars.
MARY WINTER, MARY JANE SHUMARD WOLF
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Prepaid Expenses, Unearned Income, and Other Current Assets

2018
Prepaid expense is an expenditure that is paid for in one accounting period, but for which the underlying asset will not be entirely consumed until a future period. Therefore, prepaid expense must not be shown as expense in the accounting period in which it is paid, but instead it must be presented as such in the subsequent accounting periods in which ...
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Secondary school chemistry teacher's current use of laboratory activities and the impact of expense on their laboratory choices

Chemistry Education Research and Practice, 2018
In the United States with the Next Generation Science Standards (NGSS)'s emphasis on learning science while doing science, laboratory activities in the secondary school chemistry continues to be an important component of a strong curriculum. Laboratory equipment and consumable materials create a unique expense which chemistry teachers and schools must ...
Sarah B. Boesdorfer, Robin A. Livermore
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ANALYTICAL FRAMEWORK FOR THE MANAGEMENT OF CURRENT EXPENSES OF THE ENTITY

Innovative Economics and Law, 2021
A.E. Kisova, A.O. Sergeeva
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Current status of the medical expenses for the treatment of arteriosclerosis obliterans in Japan.

International angiology : a journal of the International Union of Angiology, 2010
We aimed to determine the current status of the medical expenses for the treatment of arteriosclerosis obliterans (ASO) and evaluate the cost effectiveness of the medical practices employed in ASO treatment in Japan.We performed a prospective observational study using 140 ASO patients. The cost of the medical practices comprised the costs of outpatient
T, Isaji   +12 more
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Estimating Current Cost Depreciation Expense Using Numerical Analysis and the STAPOL Technique: A Pedagogic Exposition

Abacus, 1987
Current cost accounting (CCA) recommendations have led to complex measurement problems. This paper aims to provoke discussion of the use of numerical analysis and the STAPOL technique as a method for measuring current cost depreciation expense. The measurement method analysed has a scientific foundation, is simple to apply, and yields accurate results.
RUSSELL CRAIG, MARK TIPPETT
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Dynamics of a Post-Keynesian Stock-Flow Consistent Model With Financing of Current Production Expenses

2021
In Post-Keynesian stock-flow consistent models (SFC), the financing of production expenditures does not appear explicitly. We propose to make it appear by considering different kinds of financing of production expenditures by firms: cash-flow, short-term credits. We study the impact of these financing choices on the dynamics of an SFC model.
Le Héron, E., Cottin-Euziol, Edouard
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Reasonable Legal Expenses: Current Policy and Practice

Current Issues in Criminal Justice, 1992
Michael Rozenes, John Thornton
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