Results 161 to 170 of about 527 (206)

Impact of eliminating retirement earnings test on labor supply and pension benefit claims. [PDF]

PLoS One
Kitamura T, Adachi Y.
europepmc   +1 more source

The impact of liquidity risk and credit risk on bank profitability during COVID-19. [PDF]

PLoS One
Haris M, Yao H, Fatima H.
europepmc   +1 more source

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The value relevance of deferred tax attributed to asset revaluations

Journal of Contemporary Accounting and Economics, 2014
Abstract Our study focuses on the incremental value relevance of the balance sheet relative to the income statement approach to deferred tax accounting and whether such value relevance is attributable to firms being required to report the deferred tax consequences of asset revaluations.
Dean Hanlon, Farshid Navissi, Gatot Soepriyanto   +2 more
exaly   +2 more sources

Banks’ deferred tax assets during the financial crisis

Review of Quantitative Finance and Accounting, 2018
Prior studies have demonstrated that the net deferred tax liabilities of industrial firms are valued by market participants in a manner consistent with an expected net present value. In this study, using a sample of bank holding companies, we address several issues not directly addressed in the prior studies.
Zining Li
exaly   +2 more sources

Managerial Overconfidence and Deferred Tax Assets

Korean Accounting Information Association, 2023
[Purpose] In this study, we examine how managerial overconfidence can influence the deferred tax assets reported in corporate financial statements. [Methodology] Using a sample of 5,208 firm－year observations listed in Korea from 2012 to 2020, we examine the effect of managerial overconfidence on deferred tax assets. Based on prior studies, we use and
Maria A. Leach-López, Woo-Seok Choi, Eun-Suh Lee, In-Young Baik   +3 more
openaire   +1 more source

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

The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness

Journal of the American Taxation Association, 2018
Alexander Edwards
exaly   +2 more sources

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting and Finance
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Jeffrey Gramlich, M Kathleen Harris
exaly   +2 more sources

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