Results 71 to 80 of about 1,795 (282)
Strategic Change, EarlyView.Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green +2 more
wiley +1 more source
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
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
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, 2022 The purpose of this study was to obtain evidence of the effect of deferred tax assets, deferred tax expense and income tax on income smoothing practices and using pubIic ownership as a moderating variabIe. This research is causaI in nature which provides
Konistiawan, Stevincent
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Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction
Strategic Change, EarlyView.ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah +1 more
wiley +1 more source
The accounting of deferred tax assets in the USA and Europe and its effects on the investor [PDF]
, 2015 The accounting of the deferred tax assets is different whether it is used the International Accounting Standards Board (IASB) standards or it is used the Financial Accounting Standards Board (FASB) standards, in spite of all the convergence attempts ...
Costa, P., Pais, C.
core +2 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 +6 more
wiley +1 more source
Value relevance of deferred tax assets in the Brazilian banking industry
Revista Contabilidade & Finanças, 2019 This study aimed to investigate the informational relevance to the capital market of the significant level of deferred tax assets (DTAs) in the Brazilian banking industry, identifying whether such assets influence the market value of publicly-held banks.
Leandro Dias Guia, José Alves Dantas
doaj +1 more source
Deferred Tax Assets and Bank Regulatory Capital
SSRN Electronic Journal, 2012 Abstract: In this study, I examine three issues: (1) whether the probability of bank failure is increasing in the proportion of regulatory capital composed of deferred tax assets (DTA), (2) whether market participants incorporate the increased failure risk associated with the DTA component of capital into their assessments of credit risk, and (3 ...
openaire +2 more sources
Asset Location for Retirement Savers [PDF]
This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers.
Clemens Sialm +2 more
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