Results 81 to 90 of about 88,590 (264)

Rent control, rent overcharge, and racial disparity

Real Estate Economics, EarlyView.
Abstract Rent control policies have gained renewed legislative momentum in the United States, but are rent‐regulated landlords adhering to these policies? Answering this question is critical to understanding the policy's impact. Using a unique panel data set from the New York City Housing and Vacancy Survey (NYCHVS), we investigate noncompliance with ...
Brent W. Ambrose, Xun Bian, Ruoyu Chen, Hanchen Jiang   +3 more
wiley   +1 more source

THE FAIR VALUE OF DEFERRED REVENUE [PDF]

Challenges of the Knowledge Society, 2022
Deferred income has been recognized by the acquiring entity or by the acquirer on their balance prior to the combination. During the deal, deferred revenue must be recorded at fair value according to GAAP . The amount of these deferred income liabilities
Valentin Gabriel CRISTEA
doaj  

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 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

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Leverage terhadap Praktik Manajemen Laba [PDF]

, 2018
The purpose of this study is to determine whether the tax planning, deferred tax burden and leverage to Practice Management Profit in Manufacturing Companies either partially or simultaneously.
Saputra, Y. (Yogi)
core  

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

Comparison Analysis of Cost Model and Revaluation Model Method on Fixed Assets Measurement and Its Impacts on Financial Report (Study on PT Mulia Industrindo Tbk) [PDF]

, 2014
This research aims to analyze the comparison of fixed assets measurement using cost model and revaluation model on PT Mulia Industrindo Tbk and also to know the impacts on company\u27s financial reports.
Nadhira, M. (Muthia)
core  

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

Abacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao, Nhut H. Nguyen, Cameron Truong   +2 more
wiley   +1 more source

Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan dan Aktiva Pajak Tangguhan terhadap Praktek Manajemen Laba [PDF]

, 2018
Earnings management is a condition where earning  management intervene in the process of preparing financial statements for the external parties so that it can leveling, raising, and decreasing the profit.
Andrayani, T. (Titi), Fitriasuri, F. (Fitriasuri), Terzaghi, M. T. (M)   +2 more
core  

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source