Results 101 to 110 of about 5,322 (297)

Deferred Tax

, 2010
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  

Student Income Support and Participation in Higher Education: A Cohort Analysis

Australian Economic Review, EarlyView.
ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark, Hayley Fisher, Sura Majeed   +2 more
wiley   +1 more source

Making the Intangible Tangible: Organizational Capital and Stock Liquidity

British Journal of Management, EarlyView.
Abstract We propose an intangibility‐driven stock liquidity hypothesis and explore the role of organizational capital in influencing stock liquidity. Using a sample of 42,682 firm‐year observations, we uncover compelling evidence that firms' intangible organizational capital boosts stock liquidity.
Prem Puwanenthiren, Md Samsul Alam, Shehub Bin Hasan, Sivathaasan Nadarajah   +3 more
wiley   +1 more source

The Difference between Accounting Amortization and Fiscal Amortization

Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2015
Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application.
Florescu Nicu, Ciubotaru Gheorghe, Grigorie Lăcriţa N.   +2 more
doaj   +1 more source

Improving Population Health Through Housing Policy: Lessons From the Public Housing Program

The Milbank Quarterly, EarlyView.
Policy Points Housing is a fundamental social determinant of health and is particularly amenable to policy intervention. Policies that seek to improve health should improve housing quality, affordability, and stability. The public housing program has improved health across the life course, but the structure of the program currently limits its ...
ANDREW FENELON
wiley   +1 more source

Participation and Contributions in Tax-deferred Retirement Accounts: Evidence from Social Security Records [PDF]

Social Security Administration W-2 records contain employee annual tax-deferred contributions for 1990-2003 and sufficient information to calculate tax-deferred contributions for 1984-1989.
Marjorie Honig, Irena Dushi
core  

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi

, 2010
Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act.
Lim, Setiadi Alim
core   +1 more source

Rent control, rent overcharge, and racial disparity

Real Estate Economics, EarlyView.
Abstract Rent control policies have gained renewed legislative momentum in the United States, but are rent‐regulated landlords adhering to these policies? Answering this question is critical to understanding the policy's impact. Using a unique panel data set from the New York City Housing and Vacancy Survey (NYCHVS), we investigate noncompliance with ...
Brent W. Ambrose, Xun Bian, Ruoyu Chen, Hanchen Jiang   +3 more
wiley   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source