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Research in Accounting Journal (RAJ), 2023 This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Lisa Novita +3 more
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Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management
Syntax Literate ; Jurnal Ilmiah IndonesiaThe goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling.
Thomas Salim, Yuniarwati Yuniarwati
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Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah, 2018 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 -
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Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]
Bankarstvo, 2022 Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
doaj
Current and deferred income tax in the era of the COVID-19 pandemic in the light of the financial statements of WIG30 companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that ...
Mariusz Karwowski
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Analyses of unintended consequences of IAS 12 on deferred income taxes
China Accounting and Finance Review, 2023 An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes.
Jude Edeigba +2 more
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Deferred taxes in Russian and foreign practice: Problems and possible remedies
Вестник Пермского университета: Серия Экономика, 2022 Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients.
Andrei Andreevich Aksent’ev
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Discounting of Deferred Taxes: Theoretical Aspects
Учёт. Анализ. Аудит, 2023 The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collection of
A. A. Aksent'ev
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KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS
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
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Review of Management, Accounting, and Business Studies, 2023 This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies.
Maya Macia Sari +4 more
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