Results 71 to 80 of about 88,590 (264)

Executive Compensation Reform and the Limits of Tax Policy [PDF]

, 2004
The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core   +3 more sources

Theorizing Synchronization of Organizational Resources in Dynamic Environments

Thunderbird International Business Review, EarlyView.
ABSTRACT Resource orchestration (RO) in dynamic environments poses challenges during strategic initiatives. Although prior research highlights RO's benefits, little is known about how managerial decisions influence RO over time, potentially leading to inefficiencies.
Haytham Siala, Elmar Kutsch, Suraksha Gupta, Uthayasankar Sivarajah, Richard Nyuur, M. Minsuk Shin, Min‐Ji Seo   +6 more
wiley   +1 more source

Environmental, Social and Governance Disclosure Scores and Tax Avoidance

Jurnal Ilmiah Akuntansi
This paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
doaj   +1 more source

Deferred tax analysis and impact on firm's economic efficiency ratios

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005
Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the ...
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

Student Income Support and Participation in Higher Education: A Cohort Analysis

Australian Economic Review, EarlyView.
ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark, Hayley Fisher, Sura Majeed   +2 more
wiley   +1 more source

Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances [PDF]

The rapid growth of assets in self-directed tax-deferred retirement accounts has generated a new set of financial decisions for many households. In addition to deciding which assets to hold, households with substantial assets in both taxable and tax ...
Daniel Bergstresser, James Poterba
core  

Detecting Fraud in Chinese Listed Company Balance Sheets [PDF]

, 2016
This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.
Chen, JG, Wei, Y, Wirth, CG
core   +1 more source

Views of Vidigal: negotiating opportunities and risks in a gentrifying favela in Rio de Janeiro Favela avec vue : négocier opportunités et risques dans un quartier en voie de gentrification à Rio de Janeiro

Journal of the Royal Anthropological Institute, EarlyView.
The contested dynamics of slum gentrification in Rio de Janeiro came into focus during the brief period of relative peace brought by the pacification policy leading up to the 2016 Olympics. In this unprecedented moment, Rio's South Zone favela residents experienced a respite from the daily confrontations with police operations and drug trade violence ...
Angela Torresan
wiley   +1 more source

M. E. Grant Duff, Philosophic Liberalism and the Global Liberal Cause

History, EarlyView.
Abstract Historians disagree about how best to conceptualize nineteenth‐century British Liberalism in relation to its international contexts. This article argues that we can better understand the patterns involved by interrogating individuals who bridged the worlds of partisan politics and elaborated thought.
Alex Middleton
wiley   +1 more source

Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi

BIP's JURNAL BISNIS PERSPEKTIF, 2010
Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental dffirences used for calculating and arranging, so book income will be different from taxable income.
openaire   +1 more source