Results 1 to 10 of about 153,185 (203)
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS [PDF]
Jurnal Akuntansi Kontemporer, 2013 This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax
Dyna Rachmawati
doaj +6 more sources
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS ONESome companies may mislead stakeholders by using the flexibility in accounting standards when determining the amount of profit to be disclosed, a practice referred to as earnings management.
Meral Gündüz
doaj +2 more sources
Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah, 2017 The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015.
Warsono
doaj +2 more sources
Does an abnormal change in deferred tax assets interfere with analysts’ earnings forecasts?
China Journal of Accounting Research, 2022 In 2007, China adopted the single balance sheet liability method for tax accounting, but its shortcomings have emerged. I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets interferes with ...
Yujia Xue
exaly +3 more sources
Deferred tax for tax planning in the Czech agricultural companies
Agricultural Economics (Czech Republic), 2019 The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture.
Patrik Svoboda
exaly +3 more sources
Misuse of Deferred Taxes in Portugal
Economies, 2022 Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant ...
Alexandre Moniz +2 more
doaj +3 more sources
Revista de Management Comparat International, 2017 The issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the ...
Radojko LUKIC
doaj +1 more source
Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2018 The paper deals with relationship between stock prices and deferred tax category. Joos, Pratt and Young provided evidence that book‑tax differences are correlated with earning management.
Petr Habanec
exaly +3 more sources
DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability
O. Malyshkin +3 more
doaj +1 more source
Earnings Management and Deferred Tax [PDF]
SSRN Electronic Journal, 2002 This study analyses the deferred tax provisions of firms during a period in which the firms' incentive to manage earnings may have been be particularly strong and in which firms made disclosures in relation to partial deferred tax provisions which revealed readily their under- or over-provision of deferred tax.
Holland, Kevin, Jackson, Richard H.G.
openaire +2 more sources