Results 161 to 170 of about 153,185 (203)

Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia

Jurnal Institutions and Economies, 2022
The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The study examines the financial statements from 2011 to 2019, ending up with 1,368 observations.
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On the value of deferred taxes

Asia-Pacific Journal of Accounting & Economics, 2002
Abstract The value of the deferred tax liability or asset (DTL or DTA) has been questioned ever since inter-period tax allocation became generally accepted accounting principles (“GAAP”). Opponents of inter-period tax allocation argue that in a growing firm most components of the DTL, most notably depreciation, will never reverse or will reverse only ...
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Tax‐deferred savings plans and interest deductibility [PDF]

Canadian Journal of Economics/Revue canadienne d'économique, 2004
Abstract.  Programs that defer taxes on savings (e.g., RRSPs or 401(k)s) are supposed to move income tax systems closer to the more efficient consumption tax. Whether or not RRSPs move income tax systems away from or closer to a consumption tax depends on whether or not interest on debts incurred to make RRSP contributions is deductible for income tax ...
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Deferred tax (SSAP 15)

1990
In the UK the amount of tax payable by a business for a particular period often bears little relationship to profit as reported by the accountants in the P&L account. The tax authorities (the Inland Revenue) take the accountant’s reported profit figure as their starting point, but they make all sorts of adjustments to it.
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The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management

Summa : Journal of Accounting and Tax
The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food ...
null Nuriah Isthifaiyyah, Hedi Pandowo Pandowo, Dian Kusumaningrum   +2 more
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Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
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THE EFFECT OF TAX PLANNING, DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE, AND EARNING POWER ON EARNINGS MANAGEMENT

Proceedings of Economics Business Innovation & Creativity
The purpose of this study is to examine how earnings management is significantly impacted by tax planning, deferred tax assets, deferred tax expenses, and earning power. The yearly financial reports of the transportation and logistics industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were examined in order to conduct this study ...
Luthfan Febiyanto, Ani Kusumaningsih
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ANALYSIS OF DEFERRED TAX COMPONENTS

2017
The key performance indicator of the company'soperations is the period's net profit or loss on the financial statements. Thecalculation of this amount in a fair way is important for all stakeholders ofthe company as it reflects the company's performance in a fair way and affectsthe dividends to be distributed to the shareholders.
CAVLAK, Hakan, CEBECİ, Yasin
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Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms

Accounting in Europe, 2023
Alessandro Mura
exaly  

Are Deferred Taxes Discountable?

Journal of Business Finance & Accounting, 1987
Sudro Brown, Jeffrey Lippitt
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