Results 21 to 30 of about 88,590 (264)

The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies [PDF]

Accounting and Financial Control
Deferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to
Jochen Zimmermann
doaj   +1 more source

Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Earnings Response Coefficient

Lawsuit, 2023
The purpose of this study is determine the influence of deferred tax assets and deferred tax expense on earnings response coefficient in partially. The study method used in this study was associative descriptive method.
Abdul Malik, Anita Asnawati, Neneng Sri Suprihatin   +2 more
doaj   +1 more source

Deferred taxes in Russian and foreign practice: Problems and possible remedies

Вестник Пермского университета: Серия Экономика, 2022
Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients.
Andrei Andreevich Aksent’ev
doaj   +1 more source

The relationship between deferred taxes and current income tax accruals

Вестник Пермского университета: Серия Экономика, 2023
Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities.
Andrei Andreevich Aksent’ev
doaj   +1 more source

Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas

Jurnal Akuntansi Kontemporer, 2013
This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities.
Dyna Rachmawati
doaj   +1 more source

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Riset Akuntansi dan Keuangan Indonesia, 2019
This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership ...
Fatchan Achyani, Susi Lestari
doaj   +1 more source

PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI

Jurnal Akuntansi Kontemporer, 2020
Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio, Simon Hariyanto, Ronny Irawan   +2 more
doaj   +1 more source

ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES

Економіка та суспільство, 2021
The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context.
Olha Vysochan, Tetiana Ivasiuk
doaj   +1 more source

Influence of some Characteristics of Listed Companies on Fiscal Pressure [PDF]

Audit Financiar, 2022
Numerous studies in the national and international literature highlight the link between fiscal pressure and various characteristics of companies, such as: company size, level of indebtedness, field of activity in which the company operates, level of ...
Carmen VALCU
doaj   +1 more source

Analisis Aktiva Pajak Tangguhan Dan Akrual Sebagai Prediktor Manajemen Laba: Kajian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bej [PDF]

, 2007
Pernyataan Standar Akuntansi Keuangan (PSAK) No 46 about income tax accounting in Indonesia, allows for management to judge deferred tax assets valuation annually in the financial statements.
Suranggane, Z. (Zulaikha)
core   +2 more sources