Results 51 to 60 of about 88,590 (264)
Pengaruh Pajak Kini Dan Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur [PDF]
, 2017 This study aims to determine the effect of current tax expense, deferred tax expense, deferred tax assets and deferred tax liabilities to earnings management.
., Monika
core
Assigned asset value and investment tax deduction: deferred tax accounting problems
Economic Problems and Legal Practice, 2023 The paper deals with methodological and theoretical aspects of accounting for investment tax deduction and assigned value of the asset in terms of rules and regulations of international standards and national standards of the United States (US GAAP).
openaire +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period
Made Meiliana Kurnia Sari +1 more
doaj +1 more source
Determinan Beban Pajak Masa Depan pada Perusahaan Manufaktur di Indonesia [PDF]
, 2019 This study aims to examine the effect of tax aggressiveness components and deferred tax assets on tax expense for the future period. Tax Aggressiveness aims to minimize the tax burden on companies in ...
Yusuf, M. (Muhammad)
core
Evidence on book-tax differences and disclosure quality based on the notes to the financial statements [PDF]
, 2014 The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany.
Evers, Maria Theresia +4 more
core +2 more sources
Simple Valuation of Compounded Deferred Tax Assets Using a Binomial Algorithm
, 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. In a company's balance, it usually refers to situations where it has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation). In fact, accounting and
Joao Carlos Silva +2 more
openaire +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Kemampuan Dekomposisi Pajak Tangguhan untuk Mempredikslkan Arus Kas [PDF]
, 2010 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.
Rachmawati, D. (Dyna)
core
International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley +1 more source