Results 31 to 40 of about 1,795 (282)
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 +2 more
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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
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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
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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
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Pengaruh Deferred Tax Asset, Deferred Tax Liabilities dan Tingkat Hutang Terhadap Manajemen Laba
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 2022 Penelitian ini bertujuan agar mengetahui pengaruh aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat hutang terhadap manajemen laba. Objek dalam penelitian ini ialah perusahaan yang masuk bersama indeks Jakarta Islamic Index yang tercantum di Bursa Efek Indonesia (BEI) periode 2018-2020.
Rebecca SIMANJUNTAK, Francis HUTABARAT
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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
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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
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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
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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
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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
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