Results 131 to 140 of about 1,795 (282)

DEFERRED TAX ASSETS AND LIABILITIES IN THE SYSTEM OF FINANCIAL STATEMENTS

Economics, Finance and Accounting
The research is devoted to the principles of calculation and accounting of deferred tax assets and liabilities of organizations, approaches to their practical application. The reasons for the differences that arise, as well as the methods of their recognition and assessment, are discussed.
Gohar Kostanyan, Gohar Harutyunyan
openaire   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

DEPRECIATION AS A STIMULATING MECHANISM FOR NATURE PROTECTION ACTIVITY OF AN ECONOMIC SUBJECT

Russian Journal of Economics and Law, 2013
Objective: definition and substantiation of economic expediency of the use of different ways of expressing depreciation in accounting and tax accounting. Methods: abstract logic; comparison; economic analysis.
N. V. Kruchinina
doaj  

Central Bank Purchases and Corporate Bond Issuance during the Pandemic: The Case of Japan

Journal of Financial Research, EarlyView.
Abstract In its massive purchases of corporate bonds during the COVID‐19 pandemic, the Bank of Japan set the maximum eligible remaining maturity at 5 years. I document that during the postpandemic period, Japanese firms increased bond issuance, with the increase concentrated in (1) issuance of bonds with eligible maturities (1–5 years) and (2 ...
Yusuke Tsujimoto
wiley   +1 more source

Economic policy uncertainty and international corporate leasing

Journal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula, Douglas (DJ) Fairhurst, Yoonsoo Nam   +2 more
wiley   +1 more source

How do accounting records affect corporate financial performance? Empirical evidence from the Indonesian public listed companies. [PDF]

Heliyon, 2023
Bawono IR, Handika R.
europepmc   +1 more source

Strategic adjustment of capital structure: Evidence from firms newly added to the S&P 500 index

Journal of Financial Research, EarlyView.
Abstract We examine the capital structure of firms that are newly added to the S&P 500 index. The leverage ratio gradually decreases during the two‐year pre‐addition period and then increases during the two‐year post‐addition period, resulting in a U‐shaped trend.
Eunpyo Hong, Min Hwang, Jiyoon Lee
wiley   +1 more source

Neurophysiological Methods in Accounting and Finance

Journal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source

The market valuation of the deferred tax assets and liabilities of commercial banks

, 2015
Bank regulators limit the amount of deferred tax assets includable in the capital ratio calculations which measure the bank’s financial health. The increased balances in bank deferred tax assets after the beginning of the financial crisis raised concerns
Collum, Nina S, Collum, Nina
core  

Monetary Policy When Preferences Are Quasi‐Hyperbolic

Journal of Money, Credit and Banking, EarlyView.
Abstract We study discretionary monetary policy in an economy where economic agents have quasi‐hyperbolic discounting. We demonstrate that a benevolent central bank is able to keep inflation under control for a wide range of discount factors. If the central bank, however, does not adopt the household's time preferences and tries to discourage early ...
RICHARD DENNIS, OLEG KIRSANOV
wiley   +1 more source