Results 1 to 10 of about 451 (131)

Asset location in tax-deferred and conventional savings accounts [PDF]

Journal of Public Economics, 2004
Abstract This paper derives optimal asset allocations (which assets to hold) and asset locations (in which accounts to hold them) for a risk-averse investor saving for retirement. The investor can hold taxable corporate bonds, tax-exempt municipal bonds, and stocks either in a tax-deferred or a conventional taxable savings account. Taxable bonds have
John B Shoven, Clemens Sialm
exaly   +2 more sources

Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm

Cogent Business and Management, 2019
Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in ...
Nuno Souto, David Mcmillan
exaly   +2 more sources

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

Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak

Jurnal Akuntansi, 2021
This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data
Angeline Margaretha, Mila Susanti, Valentine Siagian   +2 more
doaj   +1 more source

DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
. Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability
O. Malyshkin, S. Rohoznyi, O. Yarmolitska, Yu. Ostapenko   +3 more
doaj   +1 more source

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
doaj   +1 more source

Pengaruh Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Dan Return On Assets Terhadap Earning Management

Acman: Accounting and Management Journal, 2021
Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed ...
Dinny Nuari Nurlita Rochaendi, Wajib Ginting   +1 more
openaire   +2 more sources

The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy

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, Adriyanti Agustina Putri, Wira Ramashar, Nina Nursida   +3 more
openaire   +1 more source

Key research issues – a new element in auditor reporting [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively.
Małgorzata Kutera
doaj   +1 more source

The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies [PDF]

Accounting and Financial Control
Deferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to
Jochen Zimmermann
doaj   +1 more source