Results 251 to 260 of about 1,795 (282)

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 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
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

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

Life Cycle Asset Allocation in the Presence of Housing and Tax-Deferred Investing

SSRN Electronic Journal, 2010
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Marekwica, Marcel, Schaefer, Alexander, Sebastian, Steffen   +2 more
openaire   +2 more sources

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

Earnings Management Model and Tax Avoidance by using Aggressive Tax Policy Strategies, Deferred Tax Asset and Deferred Tax Liability

Journal of Islamic Marketing Research,2(4 ...
Tavasoli, Vahid, Tariverdi, Yadollah, Heidarpoor, Farzaneh   +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

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

Approaches to accounting for deferred tax assets recognized in respect of tax losses

Vestnik NSUEM
This paper considers approaches to accounting for tax losses. It is determined that the accounting methodology depends on the way they are utilised. Tax losses claimed as a refund (Loss Carry-Back) represent a financial claim to the state, therefore they are qualified as an asset (receivable) within the current tax component.
openaire   +1 more source