Results 241 to 250 of about 5,322 (297)

Health Care-Related Savings Accounts, Health Care Expenditures, and Tax Expenditures.

JAMA Health Forum
Ding D, Glied S.
europepmc   +1 more source

Evaluation of the green economic value added index in the game of enterprise capital providers.

Heliyon
Su W, Zhang Q, Ling Y, Wong WM.
europepmc   +1 more source

Reported Safety Practices of Publicly Advertised Psychedelic Retreats.

JAMA Netw Open
McGuire AL, Neitzke-Spruill L, Robinson JO, Beit CS, Singh N, Mathai DS, Averill LA.   +6 more
europepmc   +1 more source

THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

, 2022
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020.
Setiawan, Didik, Cahyani, Yenni
openaire   +3 more sources

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Features of accounting for deferred tax assets and deferred tax liabilities

Экономика и предпринимательство, 2021
Статья посвящена изучению особенностей учета отложенных налоговых активов и отложенных налоговых обязательств. Рассмотрены их содержание, особенности признания в бухгалтерском и налоговом учете. Приведены расчетные формулы и их учет для целей налогообложения. Существуют также постоянные и временные разницы в бухгалтерском учете.
openaire   +1 more source

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 ...
openaire   +1 more source

Measuring the Tax Benefit of a Tax-Deferred Annuity

SSRN Electronic Journal, 2009
In this study, we show how to measure the size of tax benefit arising from the purchase of fixed annuities - both deferred and immediate. We demonstrate how the size of tax benefit available from tax deferral depends on five factors: (1) the length of time the annuity is held during the accumulation and decumulation phases of ownership; (2) whether a ...
David F. Babbel, Ravi Reddy
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The ability of deferred tax to predict future tax

Accounting & Finance, 2019
AbstractWe examine the usefulness of tax allocation accounting (deferred tax) for predicting future tax paid and future tax expense. Deferred taxes increase the explanatory power (R2) of regression models where future taxes paid or future tax expense is the dependent variable.
Kim Mear, Michael Bradbury, Jill Hooks
openaire   +1 more source

Effect of tax planning, deferred tax burden, and deferred tax asset on earnings management

2023
This study aims to provide empirical evidence of the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2015-2020.
Pratana Puspa Midiastuty, Nila Aprila, Danang Adi Putra, Kartika Widya Sari   +3 more
openaire   +1 more source