Results 141 to 150 of about 88,590 (264)

Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation

open access: yesПутеводитель предпринимателя, 2020
The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business ...
T. V. Voronchenko, N. V. Rybkina
doaj  

Does financial knowledge affect borrower discouragement among various social categories? Evidence from the United States

open access: yesJournal of Consumer Affairs, EarlyView.
Abstract A deficiency in financial knowledge often precipitates costly financial choices, affecting consumers' behavior and decision‐making. We delve into how financial acumen influences borrower discouragement by utilizing data from the U.S. Federal Reserve's Survey of Household Economics and Decision‐Making (2017–2022). Discouraged borrower describes
Anoosheh Rostamkalaei   +2 more
wiley   +1 more source

Caterpillar's Spatial Metamorphosis: Heavy Equipment Manufacturing in the 21st Century

open access: yesSociology Lens, EarlyView.
ABSTRACT Caterpillar Inc., the world's largest heavy equipment manufacturer, grew rapidly in the 20th century before a crisis of overproduction in the early 1980s threatened its survival. In response, it launched the $2.8 billion “Plant with a Future” (PWAF) program, a sweeping material and ideological overhaul that remade the firm for the post‐Fordist
Utkarsh Kumar, Michael L. Dougherty
wiley   +1 more source

What Makes Mothers Decide (Not) to Become Entrepreneurs? Unpacking the Role of Time and Money in Parental Leave Policies

open access: yesJournal of Management Studies, EarlyView.
Abstract Whether mothers become entrepreneurs after childbirth may depend on the generosity of the parental leave that they receive. We apply a resource perspective to disentangle the impact of the policy's time and money components on mothers' likelihood of becoming entrepreneurs.
Pomme Theunissen   +4 more
wiley   +1 more source

Keep on Keepin’ on Down Under: Administrative Heritage and the Strategic Realignment of Multinational Enterprises in Australia During Deglobalization, 1914–79

open access: yesJournal of Management Studies, EarlyView.
Abstract We analyse the behaviour of multinational enterprises (MNEs) within a host nation – Australia – during deglobalization (1914–79). Deglobalization is often portrayed as a drastic event to which MNEs respond swiftly, probably through withdrawal from host countries.
Pierre Van der Eng   +4 more
wiley   +1 more source

Treasurer's Report for Financial Year (FY) 2021. [PDF]

open access: yesMol Biol Evol, 2022
McCutcheon JP, Thorne JL.
europepmc   +1 more source

Exploitation or Exploration? Innovation Strategy in Response to Rivals' M&A

open access: yesJournal of Management Studies, EarlyView.
Abstract This paper investigates the impact of rivals' Mergers and Acquisitions (M&A) activities on the innovation orientation of firms that are not directly involved in these transactions, hereafter referred to as focal firms. Drawing on the Awareness‐Motivation‐Capability (AMC) framework, we find that rivals' M&A activities positively affect a focal ...
Xin Deng, Huma Javaid, Amon Chizema
wiley   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]

open access: yes
A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
James Poterba   +2 more
core  

Tax-induced earnings management: Analyzing the impact of profitability, deferred tax assets, and tax planning strategies

open access: yesInternational Journal of Innovative Research and Scientific Studies
This research uses a quantitative approach to analyze data from 22 companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The study aims to examine the effect of profitability, deferred tax assets, current tax expenses, and tax planning on earnings management.
Indra Pahala   +4 more
openaire   +1 more source

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