Results 231 to 240 of about 88,590 (264)

The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management

Summa : Journal of Accounting and Tax
The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food ...
null Nuriah Isthifaiyyah, Hedi Pandowo Pandowo, Dian Kusumaningrum   +2 more
openaire   +1 more source

THE EFFECT OF TAX PLANNING, DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE, AND EARNING POWER ON EARNINGS MANAGEMENT

Proceedings of Economics Business Innovation & Creativity
The purpose of this study is to examine how earnings management is significantly impacted by tax planning, deferred tax assets, deferred tax expenses, and earning power. The yearly financial reports of the transportation and logistics industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were examined in order to conduct this study ...
Luthfan Febiyanto, Ani Kusumaningsih
openaire   +1 more source

Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing

SSRN Electronic Journal, 2001
ABSTRACTWe investigate optimal intertemporal asset allocation and location decisions for investors making taxable and tax‐deferred investments. We show a strong preference for holding taxable bonds in the tax‐deferred account and equity in the taxable account, reflecting the higher tax burden on taxable bonds relative to equity. For most investors, the
Robert M. Dammon, Chester S. Spatt, Harold H. Zhang   +2 more
openaire   +1 more source

Rethinking Asset Location - Between Tax-Deferred, Tax-Exempt and Taxable Accounts

SSRN Electronic Journal, 2013
The Asset Location (AL) decision determines which of the assets owned should be held in which account-type (tax-deferred, tax-exempt or taxable) in order to maximize the tax-reduction benefits of those accounts and to maximize ending wealth. This paper argues against AL practices that a) phrase general rules in terms of asset-types, instead of in terms
openaire   +1 more source

Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations

SSRN Electronic Journal, 2020
SUMMARY The valuation allowance for deferred tax assets is an audited disclosure that reflects management’s expectations regarding the future profitability of a company. Building on prior literature that establishes this disclosure as an indicator of future distress, we examine whether the valuation allowance is associated with auditors’
Ashleigh Bakke, Thomas R. Kubick, Michael S. Wilkins   +2 more
openaire   +1 more source

Accelerated Depreciation, Cyclical Asset Expenditures and Deferred Taxes

Journal of Accounting Research, 1967
The question of interperiod allocation of income tax, flow-through versus normalizing, is frequently debated by accountants but remains unresolved.' A major area of controversy over tax allocation stems from the use of accelerated depreciation for tax purposes and straight-line depreciation for financial reports.
openaire   +1 more source

The value relevance of deferred tax attributed to asset revaluations

Journal of Contemporary Accounting & Economics, 2014
Abstract Our study focuses on the incremental value relevance of the balance sheet relative to the income statement approach to deferred tax accounting and whether such value relevance is attributable to firms being required to report the deferred tax consequences of asset revaluations.
Dean Hanlon, Farshid Navissi, Gatot Soepriyanto   +2 more
openaire   +1 more source

The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness

The Journal of the American Taxation Association, 2017
ABSTRACT In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in the form of tax savings in the ...
openaire   +1 more source

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

SSRN Electronic Journal, 2011
ABSTRACT This study empirically examines whether deferred taxes provide incremental information about future tax payments and explores whether the relationship is affected by whether and when the deferred tax accounts reverse. The analysis provides evidence that while deferred taxes do provide incremental information about future tax ...
openaire   +1 more source

Effect Of Deferred Tax Assets, Tax Planning And Profitability On Income Smoothing

2023
In the study, it is aimed to determine the effects of deferred tax assets, tax planning and profitability levels on the profit smoothing of businesses traded in the Borsa Istanbul (BIST) food and beverage index. In this direction, data on the profit/loss statement and financial position statements of the companies traded in the food and beverage index ...
openaire   +1 more source