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Research in Accounting Journal (RAJ), 2023 This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Lisa Novita +3 more
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The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies [PDF]
Accounting and Financial ControlDeferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to
Jochen Zimmermann
doaj +2 more sources
Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management
Syntax Literate ; Jurnal Ilmiah IndonesiaThe goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling.
Thomas Salim, Yuniarwati Yuniarwati
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Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah, 2018 The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015.
Warsono -
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Acman: Accounting and Management Journal, 2021 Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed ...
Dinny Nuari Nurlita Rochaendi +1 more
openaire +2 more sources
DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability
O. Malyshkin +3 more
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Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]
Bankarstvo, 2022 Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
doaj
Current and deferred income tax in the era of the COVID-19 pandemic in the light of the financial statements of WIG30 companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that ...
Mariusz Karwowski
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Misuse of Deferred Taxes in Portugal
Economies, 2022 Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant ...
Alexandre Moniz +2 more
doaj +1 more source
The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia [PDF]
Облік і фінанси, 2023 Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how ...
Busra +4 more
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