Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan
The Lahore Journal of Business, 2014 This study examines earnings management through deferred taxes calculated under the IAS 12 and its impact on firm valuation. The literature finds that book–tax nonconformity leads to better earning quality and a greater association between earnings and ...
Abdul Rafay, Mobeen Ajmal
doaj
Coming Up Short: The Scope of Retirement Insecurity Among Illinois Workers [PDF]
, 2012 The purposes of this report are to identify the principal sources of retirement income, examine the extent and types of workers facing retirement insecurity, and explore the necessary components of a state-level public policy solution that could help to ...
Spencer Cowan
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Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances [PDF]
The rapid growth of assets in self-directed tax-deferred retirement accounts has generated a new set of financial decisions for many households. In addition to deciding which assets to hold, households with substantial assets in both taxable and tax ...
Daniel Bergstresser, James Poterba
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Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]
A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
James Poterba +2 more
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Tax loss carryforwards: valuation of deferred tax assets
Vestnik Universiteta, 2023 In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated. Positive and negative effects of tax losses that do not allow to objectively qualify tax benefits as assets in accordance ...
openaire +2 more sources
Asset Location for Retirement Savers [PDF]
This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers.
Clemens Sialm +2 more
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Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange
Jurnal AkuntansiThis study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach.
Melisa Dwi Kirnanda +2 more
doaj +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.
Irena Dushi, Marjorie Honig
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Earnings management and deferred tax / Rohaya Md Noor, Nor’Azam Mastuki and Zanariah Aziz [PDF]
, 2007 This study investigates whether firms use deferred tax expense to meet earnings targets: (1) to avoid an earnings decline and (2) to avoid a loss. The current study replicates Phillips et al.
Aziz, Zanariah
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Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016 [PDF]
, 2017 The research was purposed to find out the influence of tax planning and deferred tax expense to the earnings management by manufacturing company on Indonesian Stock Exchange.
Achmad, Abdurrahman
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