Results 101 to 110 of about 88,590 (264)

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Treatment of the deferred tax from the valuation of biological activies low NIIF in the camaronera industry of Ecuador

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, Cecilia Ivonne Narváez Zurita, Juan Carlos Erazo Álvarez   +2 more
doaj   +1 more source

Determining an Asset\u27s Tax Basis in the Absence of A Meaningful Transfer Tax Regime [PDF]

, 2018
Until recently, in those circumstances where there was a valuation range with respect to a particular asset, executors faced a choice: among estates subject to the estate tax, declaring a high value would increase the estate tax liability; however, due ...
Schmalbeck, Richard L., Soled, Jay A.
core   +1 more source

The Mobile Core: Perpetuating Tourism Leakage Through the Socioecological Fix in South Korea

Asia Pacific Viewpoint, EarlyView.
ABSTRACT By adopting the socioecological fix concept, this study aims to examine the spatial dynamics of tourism leakage. An ethnographic examination of an ecotourism project on Jeju Island, South Korea was conducted for 18 months from 2011 to 2013.
Souyeon Nam
wiley   +1 more source

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

Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s [PDF]

This paper explores the relationship between household marginal income tax rates, the set of assets that households own, and the portfolio shares accounted for by each of these assets.
Andrew Samwick, James M. Poterba
core  

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

Asset Location for Retirement Savers [PDF]

This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers.
Clemens Sialm, James M. Poterba, John B. Shoven   +2 more
core  

The Biodiversity Moonshot: A Spark for a Transformative Change or a New Business‐Case Facade?

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Biodiversity has recently gained increased attention in sustainability management research. It sustains the ecosystems on which organizations depend, while simultaneously being threatened by organizational activities. By highlighting this dynamic of impact and dependence, the integration of biodiversity into management discourse offers an ...
Francesco Testa, Alberto Di Minin, Duccio Tosi, Valentina Cucino, Gianmaria Ontano, Michael V. Russo, Frederik Dahlmann, Subhabrata Bobby Banerjee, Andrea Stevenson Thorpe, Frank Figge, Philip Shapira, Kerrigan Marie Machado Unter, Judith Walls, Nicole Darnall, Adam McCarthy, Priscila Ferri, Claire Holland, Jacopo Cricchio   +17 more
wiley   +1 more source

The information content of tax loss carryforwards: IAS 12 vs. valuation allowance

, 2017
This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms.
Flagmeier, Vanessa
core