Results 221 to 230 of about 88,590 (264)

Tax Policy and the Economy, Volume 22 [PDF]

Gene Amromin
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Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing [PDF]

Chester Spatt, Harold Zhang, Robert Dammon   +2 more
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Managerial Overconfidence and Deferred Tax Assets

Korean Accounting Information Association, 2023
[Purpose] In this study, we examine how managerial overconfidence can influence the deferred tax assets reported in corporate financial statements. [Methodology] Using a sample of 5,208 firm－year observations listed in Korea from 2012 to 2020, we examine the effect of managerial overconfidence on deferred tax assets. Based on prior studies, we use and
Maria A. Leach-López, Woo-Seok Choi, Eun-Suh Lee, In-Young Baik   +3 more
openaire   +1 more source

Asset location in tax-deferred and conventional savings accounts [PDF]

Journal of Public Economics, 2004
Abstract This paper derives optimal asset allocations (which assets to hold) and asset locations (in which accounts to hold them) for a risk-averse investor saving for retirement. The investor can hold taxable corporate bonds, tax-exempt municipal bonds, and stocks either in a tax-deferred or a conventional taxable savings account. Taxable bonds have
Clemens Sialm
exaly   +2 more sources

Banks’ deferred tax assets during the financial crisis

Review of Quantitative Finance and Accounting, 2018
Prior studies have demonstrated that the net deferred tax liabilities of industrial firms are valued by market participants in a manner consistent with an expected net present value. In this study, using a sample of bank holding companies, we address several issues not directly addressed in the prior studies.
Zining Li
exaly   +2 more sources

Features of accounting for deferred tax assets and deferred tax liabilities

Экономика и предпринимательство, 2021
Статья посвящена изучению особенностей учета отложенных налоговых активов и отложенных налоговых обязательств. Рассмотрены их содержание, особенности признания в бухгалтерском и налоговом учете. Приведены расчетные формулы и их учет для целей налогообложения. Существуют также постоянные и временные разницы в бухгалтерском учете.
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Deferred Tax Assets on Tax Loss Carryforwards During Economic Shock Situations

Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung
Abstract This study examines the recognition of deferred tax assets on tax loss carryforwards (TLCF-DTA) before and during the COVID-19 pandemic. We analyze a sample of large German firms from 2017–2021, hand-collecting deferred tax and management forecast data.
Vanessa
exaly   +2 more sources

Effect of tax planning, deferred tax burden, and deferred tax asset on earnings management

Proceeding International Conference on Accounting and Finance, 2023
This study aims to provide empirical evidence of the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2015-2020.
Pratana Puspa Midiastuty, Nila Aprila, Danang Adi Putra, Kartika Widya Sari   +3 more
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The Deferred Tax Asset Valuation Allowance and Earnings Quality

Review of Accounting and Finance, 2002
Extant research examining the determinants of deferred tax asset valuation allowances finds that the evidence provisions outlined in SFAS 109 explain a significant portion of both levels of and changes in recorded valuation allowances. In addition, there is evidence of a stock price reaction around the time of announcements of valuation allowance ...
Christine C. Bauman, Mark P. Bauman
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The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis

Journal of Accounting and Economics, 2008
Abstract This paper provides evidence on the role of deferred taxes in the recent financial crisis among Japanese banks. Upon adoption of deferred tax accounting in FY1998, the major Japanese banks recognized net deferred tax assets of ¥6.6 trillion ($55 billion). Without these assets, the banks would have been insolvent.
Douglas J Skinner
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