Results 171 to 180 of about 527 (206)

Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing

SSRN Electronic Journal, 2001
ABSTRACTWe investigate optimal intertemporal asset allocation and location decisions for investors making taxable and tax‐deferred investments. We show a strong preference for holding taxable bonds in the tax‐deferred account and equity in the taxable account, reflecting the higher tax burden on taxable bonds relative to equity. For most investors, the
Robert M. Dammon, Chester S. Spatt, Harold H. Zhang   +2 more
openaire   +1 more source

The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management

Summa : Journal of Accounting and Tax
The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food ...
null Nuriah Isthifaiyyah, Hedi Pandowo Pandowo, Dian Kusumaningrum   +2 more
openaire   +1 more source

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

Proceedings of Economics Business Innovation & Creativity
The purpose of this study is to examine how earnings management is significantly impacted by tax planning, deferred tax assets, deferred tax expenses, and earning power. The yearly financial reports of the transportation and logistics industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were examined in order to conduct this study ...
Febiyanto, Luthfan, Kusumaningsih , Ani
openaire   +2 more sources

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   +1 more source

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis

Journal of Accounting and Economics, 2008
Abstract This paper provides evidence on the role of deferred taxes in the recent financial crisis among Japanese banks. Upon adoption of deferred tax accounting in FY1998, the major Japanese banks recognized net deferred tax assets of ¥6.6 trillion ($55 billion). Without these assets, the banks would have been insolvent.
openaire   +1 more source

The Deferred Tax Asset Valuation Allowance and Earnings Quality

Review of Accounting and Finance, 2002
Extant research examining the determinants of deferred tax asset valuation allowances finds that the evidence provisions outlined in SFAS 109 explain a significant portion of both levels of and changes in recorded valuation allowances. In addition, there is evidence of a stock price reaction around the time of announcements of valuation allowance ...
Christine C. Bauman, Mark P. Bauman
openaire   +1 more source

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

SSRN Electronic Journal, 2011
ABSTRACT This study empirically examines whether deferred taxes provide incremental information about future tax payments and explores whether the relationship is affected by whether and when the deferred tax accounts reverse. The analysis provides evidence that while deferred taxes do provide incremental information about future tax ...
openaire   +1 more source

Life Cycle Asset Allocation in the Presence of Housing and Tax-Deferred Investing

SSRN Electronic Journal, 2010
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Marekwica, Marcel, Schaefer, Alexander, Sebastian, Steffen   +2 more
openaire   +2 more sources

The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness

The Journal of the American Taxation Association, 2017
ABSTRACT In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in the form of tax savings in the ...
openaire   +1 more source

Earnings Management Model and Tax Avoidance by using Aggressive Tax Policy Strategies, Deferred Tax Asset and Deferred Tax Liability

Journal of Islamic Marketing Research,2(4 ...
Tavasoli, Vahid, Tariverdi, Yadollah, Heidarpoor, Farzaneh   +2 more
openaire   +1 more source