Results 11 to 20 of about 527 (206)
Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management
Advances in Taxation Research, 2023 This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. Earnings Management is an action taken by management in an effort to increase or decrease profits in the financial statements. This study uses statistical analysis methods.
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Jurnal Dinamika Manajemen, 2016 The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management.
Jacobus Widiatmoko, Ika Mayangsari
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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 ...
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Revista Arbitrada Interdisciplinaria Koinonía, 2019 Currently the presentation of information in the financial statements of the shrimp sector does not have a specific structure defined that allows to standardize the procedures for the correct application of the International Information Standards ...
Adrián José Ruiz Armijos +2 more
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DETERMINANTS OF THE DEFERRED TAX ASSETS RECOGNITION
Revista Universo Contábil, 2010 O estudo objetiva identificar fatores que possam explicar o nível de reconhecimento de ativos fiscais diferidos. Embora a Deliberação n° 273/98 da CVM estabeleça critérios para o reconhecimento e a contabilização desses ativos, existe margem, dentro desses critérios, para reconhecimento dos ativos em maior ou menor grau, com reflexos na composição do ...
Kronbauer, Clóvis Antônio +3 more
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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
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Valuation of Deferred Tax Assets Using a Closed Form Solution
, 2021 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. It usually refers to situations where a company has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation).
Joao Carlos Silva +2 more
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Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah: Journal of Economics and Business, 2018 The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning ...
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
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