Results 151 to 160 of about 1,795 (282)

The Wealth of Wealthholders. [PDF]

open access: yesRev Income Wealth
Ameriks J   +4 more
europepmc   +1 more source

AN ANALYSIS OF TAX-DEFERRED RETIREMENT SAVINGS OF FARM HOUSEHOLDS

open access: yes
The retiring farmer generally tries to balance the desire to keep the farm intact as a going concern with the need for a secure assets portfolio to finance retirement.
Mishra, Ashok K., Morehart, Mitchell J.
core  

THE EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE,TAX PLANNING AND MANAGERIAL OWNERSHIP OFEARNINGS MANAGEMENT (Empirical Study of the LQ45 Company Listed on the Indonesia Stock Exchange in 2014-2017)

open access: yes, 2019
This study aims to Determine the effect of deferred tax assets, deferred tax expense, tax planning and managerial ownership of earnings management. The independent variables in this study are deferred tax assets, deferred tax expense, tax planning and ...
Masitoh W, Endang   +2 more
core  

The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management

open access: yes
The objective of this study is to examine the relationship between current tax expense, deferred tax assets, tax planning, and earnings management practices in firms.
Firasati, Aoliyah   +3 more
core   +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

The Effect of Board Leadership Roles and Committee Responsibilities on Governance Effectiveness

open access: yesJournal of Management Studies, EarlyView.
Abstract Expectations for corporate directors have expanded over time, placing growing demands on their time and attention. Drawing on the cognitive foundations of the attention‐based view (ABV), we theorize that board directors' leadership roles and committee assignments shape their attentional perspective and engagement in ways that can both hinder ...
Shelby L. Gai, J. Yo‐Jud Cheng
wiley   +1 more source

PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DEBT TO ASSETS RATIO, UKURAN PERUSAHAAN DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE

open access: yes, 2018
Penghindaran pajak yang dilakukan oleh wajib pajak, khususnya badan dalam bentuk tax avoidance, memang dalam hal ini tidak bertentangan dengan Undang-Undang atau ketentuan hukum yang berlaku, karena dianggap praktek-praktek yang berhubungan dengan tax ...
Andy, Andy
core  

Fly Solo, Then Return Home? Offspring's Entrepreneurship Experience and their Future As Family Business Successors

open access: yesJournal of Management Studies, EarlyView.
Abstract How does early‐career entrepreneurship experience of family business offspring affect their likelihood of eventually taking over the established family firm? Considering family business succession as a dual‐agency process, we draw on human capital theory and opportunity cost logic to theorize how the same early‐career experience can have ...
Philipp Sieger   +4 more
wiley   +1 more source

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