Results 31 to 40 of about 153,185 (203)
DETERMINANTS OF EARNING MANAGEMENT IN THE FINANCIAL SECTORS
Keunis, 2022 This research aims to provide empirical evidence regarding the effect of deferred tax expense, current tax expense, and asset growth on earnings management.
Ryki Yuni Adi Priyanto, Wiwit Irawati
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2019 This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership ...
Fatchan Achyani, Susi Lestari
doaj +1 more source
THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION
Copernican Journal of Finance & Accounting, 2022 This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl +2 more
doaj +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared.
Petr Habanec, Hana Bohušová
doaj +1 more source
Pengaruh Deferred Tax Asset, Deferred Tax Liabilities dan Tingkat Hutang Terhadap Manajemen Laba
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 2022 Penelitian ini bertujuan agar mengetahui pengaruh aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat hutang terhadap manajemen laba. Objek dalam penelitian ini ialah perusahaan yang masuk bersama indeks Jakarta Islamic Index yang tercantum di Bursa Efek Indonesia (BEI) periode 2018-2020.
Rebecca SIMANJUNTAK, Francis HUTABARAT
openaire +1 more source
Deferred tax analysis and impact on firm's economic efficiency ratios
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the ...
Hana Bohušová, Patrik Svoboda
doaj +1 more source
ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES
Економіка та суспільство, 2021 The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context.
Olha Vysochan, Tetiana Ivasiuk
doaj +1 more source
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
openaire +1 more source
Jurnal Akuntansi Kontemporer, 2020 Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio +2 more
doaj +1 more source
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources