Results 91 to 100 of about 5,322 (297)
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method.
Vinna Christina +2 more
doaj +1 more source
, 2009 The bachelor thesis is aimed at problems of deferred tax. Concepts of deferred tax obligation and deferred tax lien are specially deffinated. This thesis is aimed at ways of calculation and regulation deferred tax by czech legislation.
Malíková, Klára
core
Institutional Fragility and E‐Business Adoption: A Study of SMEs in a Conflict‐Affected Economy
Strategic Change, EarlyView.ABSTRACT This study examines e‐business adoption among SMEs in Yemen, a conflict‐affected and institutionally fragile economy. Drawing on a mixed‐methods design, it combines Partial Least Squares Structural Equation Modelling (PLS‐SEM) with qualitative interviews to analyse how war and firm size moderate the effects of key adoption drivers and barriers.
Ahmed Abdullah +5 more
wiley +1 more source
Riset AkuntansiThis study aims to assess and empirically prove the independent variables of tax planning and deferred tax assets affecting the dependent variable of earnings management.
Wirda Muhibbatul Lubabah, Sari Andayani
doaj +1 more source
Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives
Naval Research Logistics (NRL), EarlyView.ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley +1 more source
Types of Struggles in Disrupted Interaction: A Case of Hard‐of‐Hearing Employees
Symbolic Interaction, EarlyView.Everyone experiences disrupted interactions in their everyday life. However, research indicates that people with functional impairments are particularly exposed to patterns of interactional inequality at work. Despite this, little is known about the specific disrupted interactions in everyday life and the various types of interactional struggles this ...
Ida Friis Thing
wiley +1 more source
, 2012 This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax.
Kartáková, Romana
core
Rethinking Face‐to‐Face Interaction: Lessons from Studies of “Autistic Sociality”
Symbolic Interaction, EarlyView.Face‐to‐face interaction is a foundational concept in microsociology. This article surveys the social experiences of autistic people, who are commonly known for having a strained relationship with interactions face to face. By interpretively reviewing and synthesizing the broader literature on “autistic sociality,” the article provides a nuanced ...
Lars E. F. Johannessen
wiley +1 more source
CoopetitionFinancial performance is influenced by several factors, including deferred tax and the tax-to-book ratio. A decline in net profit accompanied by a decrease in revenue occurred in the first semester of 2023 for three coal companies: PT.
Raden Wulan Saparinda +2 more
doaj +1 more source
Theorizing Synchronization of Organizational Resources in Dynamic Environments
Thunderbird International Business Review, EarlyView.ABSTRACT Resource orchestration (RO) in dynamic environments poses challenges during strategic initiatives. Although prior research highlights RO's benefits, little is known about how managerial decisions influence RO over time, potentially leading to inefficiencies.
Haytham Siala +6 more
wiley +1 more source