Results 51 to 60 of about 527 (206)

Deferred Tax Assets on Tax Loss Carryforwards During Economic Shock Situations

Schmalenbach Journal of Business Research
Abstract This study examines the recognition of deferred tax assets on tax loss carryforwards (TLCF-DTA) before and during the COVID-19 pandemic. We analyze a sample of large German firms from 2017–2021, hand-collecting deferred tax and management forecast data.
Vanessa Flagmeier, Felix Werthebach
openaire   +3 more sources

Student Income Support and Participation in Higher Education: A Cohort Analysis

Australian Economic Review, EarlyView.
ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark, Hayley Fisher, Sura Majeed   +2 more
wiley   +1 more source

Making the Intangible Tangible: Organizational Capital and Stock Liquidity

British Journal of Management, EarlyView.
Abstract We propose an intangibility‐driven stock liquidity hypothesis and explore the role of organizational capital in influencing stock liquidity. Using a sample of 42,682 firm‐year observations, we uncover compelling evidence that firms' intangible organizational capital boosts stock liquidity.
Prem Puwanenthiren, Md Samsul Alam, Shehub Bin Hasan, Sivathaasan Nadarajah   +3 more
wiley   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Rent control, rent overcharge, and racial disparity

Real Estate Economics, EarlyView.
Abstract Rent control policies have gained renewed legislative momentum in the United States, but are rent‐regulated landlords adhering to these policies? Answering this question is critical to understanding the policy's impact. Using a unique panel data set from the New York City Housing and Vacancy Survey (NYCHVS), we investigate noncompliance with ...
Brent W. Ambrose, Xun Bian, Ruoyu Chen, Hanchen Jiang   +3 more
wiley   +1 more source

Home foreclosure discounts in auctions without reserve prices

Real Estate Economics, EarlyView.
Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

EVALUATION OF COAL DETERMINATION AS TAXABLE GOODS AND ITS EFFECT ON VAT TAX PLANNING & FINANCIAL STRATEGY TO OPTIMIZE FINANCIAL PERFORMANCE OF PT ABC

Indonesian Interdisciplinary Journal of Sharia Economics
PT ABC, a coal mining company, is preparing to undertake major infrastructure projects specifically the construction of Train Loading Systems (TLS) 6 and 7 to enhance logistics capacity and operational efficiency in line with its long-term goals ...
Tomi Yulianto, Subiakto Sukarno
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