Results 121 to 130 of about 88,590 (264)

How Do Asymmetric Information and Financial Factors Influence Earnings Management?

Jurnal Ilmu Keuangan dan Perbankan
The purpose of this study is to analyze the influence of information asymmetry, deferred tax assets, deferred tax expenses, free cash flow, and investment opportunities set on earnings management practices in consumer service sector companies ...
Amir Hamzah, Hilda Nopiyanti
doaj   +1 more source

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

How Health Care Organizations Can Use the Inflation Reduction Act to Reduce Costs, Enhance Resilience, and Lower Their Environmental Footprint. [PDF]

NAM Perspect, 2023
Balatbat C, Vernon W, Herzog A, Scannell T.   +3 more
europepmc   +1 more source

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

Proof that it is not always optimal to locate bonds in a tax-deferred account [PDF]

, 2006
The tax codes in many countries allow for special tax advantages for investments in special retirement plans. Probably the most important advantage to these plans is that profits usually remain untaxed.
Marekwica, Marcel, Maurer, Raimond
core  

Deferred tax assets in portuguese banking

, 2016
Os ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ...
openaire   +1 more source

Selling to buy: Asset sales, acquisition financing, and value creation

Journal of Financial Research, EarlyView.
Abstract In line with increased liquidity offered by asset sales, our findings show that firms selling large assets prior to acquisitions are more likely to use cash as payment method. Additionally, we find that in subsequent cash acquisitions, firms using cash stemming from asset sales experience higher announcement abnormal returns compared to firms ...
Christos Mavrovitis (Mavis), Nathan P. McNamee, Nickolaos G. Travlos   +2 more
wiley   +1 more source

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

Converting Retirement Savings into Income: Annuities and Periodic Withdrawals [PDF]

, 2008
To a worker contemplating retirement, there is perhaps no more important question than “How long will my money last?” Congress has a strong interest in the income security of older Americans because much of their income is either provided directly from ...
Mulvey, Janemarie, Purcell, Patrick
core   +3 more sources

Closed form solution for the valuation of deferred tax assets

, 2021
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 advance or has carry-over of losses (the latter being the most common situation).
Silva, J., Souto, N., Pereira, J.
openaire   +1 more source