Results 191 to 200 of about 1,795 (282)

Seven Steps to Financial Health. [PDF]

open access: yesHead Neck Pathol
Thompson LDR, Thompson PA.
europepmc   +1 more source

ESG and Deferred Tax Assets

open access: yesJournal of Distribution and Management Research
openaire   +1 more source

The Influence of Tax Planning, Tax Avoidance, and Deferred Tax Assets on the Value of Financial Sector Companies

open access: yes
The primary objective of this research is to investigate the impact of tax planning, tax avoidance, and deferred tax assets on the valuation of enterprises operating within the financial industry. The used dataset comprises panel data obtained from firms
Suryadi, Edy, Fadhillah, Rafli Ammar
core  

“What Could Possibly Go Wrong?”: A Consumer‐Centric Approach to Exploring Vulnerability and Algorithmic Bias in AI‐Driven Financial Planning

open access: yesFINANCIAL PLANNING REVIEW, Volume 9, Issue 2, June 2026.
ABSTRACT With the accessibility of generative AI, the uptake of consumers using it for their financial planning queries and needs has exponentially increased. However, algorithmic bias in AI‐driven financial planning poses significant challenges, particularly to consumers experiencing vulnerabilities as it can cause further marginalization by the ...
Bomikazi Zeka, Raechel Johns
wiley   +1 more source

THE EFFECT OF DEFERRED TAX CHARGE, TAX PLANNING AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018 – 2021 PERIOD)

open access: yes
This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
Damayanty, Prisila, Andani, Agnes Tiwan
core  

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

Governing by Ambiguity: Sociotechnical Imaginaries of Platforms in China

open access: yesPolicy &Internet, Volume 18, Issue 2, June 2026.
ABSTRACT Besides clear policy directives, the unresolved and open‐ended elements in policy communication also create discursive politics. This article argues that ambiguity in policy communication reflects the state's exercise of power within a fractured sociocultural landscape.
Fangyu Qing, Ngai Keung Chan
wiley   +1 more source

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