Results 81 to 90 of about 1,795 (282)

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

Understanding Medicaid Estate Recovery: The Experience of North Carolina and Policy Implications for Future Reforms. [PDF]

Health Serv Res
ABSTRACT Objective To estimate the prevalence of Medicaid estate recovery in North Carolina. Study Setting and Design We descriptively analyzed the number of estates, amount recovered, and hardship waiver applications using North Carolina public records data.
Spishak-Thomas A, Sandoe E, Howard H.
europepmc   +2 more sources

Deferred Tax Assets and Credit Risk

, 2014
This paper examines the impact of deferred tax assets on firm creditworthiness. Specifically, I investigate whether the proportion of a firm’s total assets that are composed of deferred tax assets is associated with Standard & Poor’s credit ratings.
White, Scott David
core  

Making the Intangible Tangible: Organizational Capital and Stock Liquidity

British Journal of Management, EarlyView.
Abstract We propose an intangibility‐driven stock liquidity hypothesis and explore the role of organizational capital in influencing stock liquidity. Using a sample of 42,682 firm‐year observations, we uncover compelling evidence that firms' intangible organizational capital boosts stock liquidity.
Prem Puwanenthiren, Md Samsul Alam, Shehub Bin Hasan, Sivathaasan Nadarajah   +3 more
wiley   +1 more source

DEFERRED TAX ASSETS AND CREATIVE ACCOUNTING

, 2022
Tema ovog rada je odgođena porezna imovina i kreativno računovodstvo. Odgođena porezna imovina predstavlja iznos poreza na dobitak koji će se nadoknaditi u budućem razdoblju, a mogući uzroci su porezno nepriznata amortizacija, privremeno porezno ...
Mandić, Stela
core   +1 more source

Mutual Fund Tax Clienteles [PDF]

Mutual funds are pooled investment vehicles with diverse tax clienteles. Whereas many mutual funds are held primarily by taxable investors, a significant fraction of mutual fund assets are held in tax-qualified retirement accounts. Our paper investigates
Laura Starks, Clemens Sialm
core  

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

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 effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management : The effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management

, 2023
Research to analyze and test deferred tax assets, deferred tax expenses and current tax expenses on earnings management. This type of research is quantitative with an associative approach and secondary data sources in the form of annual reports.
Sari, Dewi Puspita, Afandi, Agus
core   +1 more source

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