Results 31 to 40 of about 88,590 (264)
PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011) [PDF]
, 2015 This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3).
SARI, Reny Kartika, ZULAIKHA, Zulaikha
core +2 more sources
PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred
Irreza Irreza, Yulianti Yulianti
doaj +1 more source
DETERMINANTS OF THE DEFERRED TAX ASSETS RECOGNITION
Revista Universo Contábil, 2010 O estudo objetiva identificar fatores que possam explicar o nível de reconhecimento de ativos fiscais diferidos. Embora a Deliberação n° 273/98 da CVM estabeleça critérios para o reconhecimento e a contabilização desses ativos, existe margem, dentro desses critérios, para reconhecimento dos ativos em maior ou menor grau, com reflexos na composição do ...
Kronbauer, Clóvis Antônio +3 more
openaire +2 more sources
Valuation of Deferred Tax Assets Using a Closed Form Solution
, 2021 Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. It usually refers to situations where a company has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation).
Joao Carlos Silva +2 more
openaire +2 more sources
Essence and classification of deferred taxes
Вестник Пермского университета: Серия Экономика, 2021 Deferred taxes are an important object of accounting observation, which has a significant impact on management decision-making by users. At the current stage of development of accounting and tax accounting theory and practice, many aspects of tax effect ...
Andrei Andreevich Aksent’ev
doaj +1 more source
The impact of deferred tax on company valuations in the case of mergers [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 The impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the ...
Viola Sebestikova, Katerina Krzikallova
doaj +1 more source
Pengaruh Aset Pajak Tangguhan, Profitabilitas Dan Perencanaan Pajak Terhadap Manajemen Laba
Lawsuit, 2022 Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh aset pajak tangguhan, profitabilitas dan perencanaan pajak terhadap manajemen laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 ...
Mohamad Husni Mohamad Husni +1 more
doaj +1 more source
Fiscal potential of the investment mechanism of Islamic Finance [PDF]
E3S Web of Conferences, 2020 -the Research focuses on the application of Islamic Finance abroad, as well as in Russia. The authors present the history of Islamic Finance, its restrictive principles, and analyze in detail the majority of Islamic investment contract models.
Aladdin Aliev Ayaz +3 more
doaj +1 more source
Practical Aspects of the Implementation of International Financial Reporting Standards and Accounting Policies in Business Structures [PDF]
Problemi Ekonomiki, 2020 Ukraine’s membership in the European Union envisages the introduction of and compliance with the requirements and norms of European law, accompanied by reforms in almost all sectors of the Ukrainian economy including accounting. The main objective of the
Shot Anna P. +2 more
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source