Results 1 to 10 of about 1,795 (282)

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Shirkah, 2017
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.
Warsono
doaj   +3 more sources

Tax loss carryforwards: valuation of deferred tax assets

Вестник университета, 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.
A. A. Aksent’ev
doaj   +4 more sources

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.
Anna Azriati Che Azmi, Nurmazilah Mahzan
doaj   +10 more sources

Does an abnormal change in deferred tax assets interfere with analysts’ earnings forecasts?

China Journal of Accounting Research, 2022
In 2007, China adopted the single balance sheet liability method for tax accounting, but its shortcomings have emerged. I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets interferes with ...
Yujia Xue
exaly   +3 more sources

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS ONE
Some companies may mislead stakeholders by using the flexibility in accounting standards when determining the amount of profit to be disclosed, a practice referred to as earnings management.
Meral Gündüz
doaj   +2 more sources

Asset location in tax-deferred and conventional savings accounts [PDF]

Journal of Public Economics, 2004
Abstract This paper derives optimal asset allocations (which assets to hold) and asset locations (in which accounts to hold them) for a risk-averse investor saving for retirement. The investor can hold taxable corporate bonds, tax-exempt municipal bonds, and stocks either in a tax-deferred or a conventional taxable savings account. Taxable bonds have
John B Shoven, Clemens Sialm
exaly   +2 more sources

Deferred tax for tax planning in the Czech agricultural companies

Agricultural Economics (Czech Republic), 2019
The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture.
Patrik Svoboda
exaly   +3 more sources

Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm

Cogent Business and Management, 2019
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. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in ...
Nuno Souto, David Mcmillan
exaly   +2 more sources

Deferred Tax Assets on Tax Loss Carryforwards During Economic Shock Situations

Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung
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
exaly   +4 more sources

The amortization of fixed assets in terms of deferred taxes

Theoretical and Applied Economics, 2012
The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet.
Mihaela TULVINSCHI
doaj   +2 more sources