Results 121 to 130 of about 1,795 (282)

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]

J Bus Econ, 2023
Dreher S, Eichfelder S, Noth F.
europepmc   +1 more source

Fixed assets --depreciation and deferred tax

, 2008
Bachelor's thesis deals with the definition of intangible and tangible fixed assets under the law of the legislation of the Czech Republic. Furthermore describes methods of depreciation of fixed assets and deferred tax.
Ranglová, Michaela
core  

Risk Perceptions and Corporate Financing Behavior

Financial Management, EarlyView.
ABSTRACT Using a recently developed measure of financial market risk perceptions, we show that risk perceptions affect firm‐level corporate financing behavior. Firms tend to adjust their capital structures to cater to investors' appetite for risk. When perceived risks are low, firms tend to choose more leveraged capital structures to take advantage of ...
Youngmin Choi, Armen Hovakimian, Joonsung Won   +2 more
wiley   +1 more source

Brand Equity and Debt Diversification

Financial Management, EarlyView.
ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer, Miaomiao Yu, Aihuan Zhang   +2 more
wiley   +1 more source

PENGARUH AKTIVA PAJAK TANGGUHAN DAN RASIO PAJAK TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jurnal Ilmiah Wahana Akuntansi, 2014
Influence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange. The purpose of this research is to provide empirical evidence about the
Benny Casanova , Marsellisa Nindito
doaj  

Peran Good Corporate Governance, Deferred Tax Assets, dan Deferred Tax Liabilities Dalam Mendeteksi Earnings Management

, 2012
Tujuan penelitian adalah untuk menganalisa dan mengetahui peran good corporate governance, deferred tax assets, dan deferred tax liabilities dalam mendeteksi earnings management.
Margaretta, Cynthia
core  

How Does Progressivity Affect the Tax Cut Multiplier?

International Economic Review, EarlyView.
ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley   +1 more source

THE EFFECT OF DEFERRED TAX COSTS, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
Damayanty, Prisila, Andani, Agnes Tiwan, Amalia, Tyara   +2 more
core  

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

A Wealth and Investment Primer for Plastic Surgeons: The Two Pillar Framework. [PDF]

Plast Reconstr Surg Glob Open, 2023
Janis BA, Tanna N, Janis JE.
europepmc   +1 more source