Results 241 to 250 of about 1,795 (282)

Challenges of healthcare quality in Kenya's tertiary hospitals: assessing the contribution and constraints of asset leasing financing mechanism. [PDF]

BMC Health Serv Res
Karino E, Ndegwa J, Were V.
europepmc   +1 more source

Evaluation of the green economic value added index in the game of enterprise capital providers.

Heliyon
Su W, Zhang Q, Ling Y, Wong WM.
europepmc   +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 ...
Febiyanto, Luthfan, Kusumaningsih , Ani
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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
exaly   +2 more sources

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

, 2022
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020.
Setiawan, Didik, Cahyani, Yenni
openaire   +3 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

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

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.
openaire   +1 more source

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

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
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