Results 21 to 30 of about 527 (206)

The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations

Учёт. Анализ. Аудит
In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear ...
A. A. Aksent’ev
doaj   +1 more source

EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS [PDF]

Annals of the University of Oradea: Economic Science, 2014
Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards
Kiss Agota, , ,
doaj  

Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management

Syntax Literate ; Jurnal Ilmiah Indonesia
The goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling.
Thomas Salim, Yuniarwati Yuniarwati
openaire   +1 more source

Recognition of Deferred Tax Assets Practices and Conservatism

Asian Journal of Accounting Perspectives, 2009
The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia. We examine one book-tax difference that may have an impact on the adoption of IAS 12 in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
openaire   +6 more sources

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

How does implementing NIIF 16 affect financial indicators and fiscal effects?

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
This paper studies whether adopting NIIF 16 Leasing modified financial indicators and the results related to taxes from non-financial companies listed in Ecuador, thus covering the comparability issue caused by operational leasing previously revealed ...
Marlon Manya, Segundo Fabián Vilema Escudero   +1 more
doaj   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

ANALISIS IMPLEMENTASI SAK ETAP MENJADI SAK EP: STUDI KOMPARATIF PERUSAHAAN MANUFAKTUR DAN JASA

Riset Akuntansi
This research aims to examine the effects of implementing the new financial accounting standard—Standar Akuntansi Keuangan Entitas Privat (SAK EP), or Financial Accounting Standards for Private Entities—on the financial reporting practices of two ...
Abhyasa Sulthan Madaharsa, Muslimin Muslimin   +1 more
doaj   +1 more source