Results 1 to 10 of about 52,722 (218)
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS [PDF]
Jurnal Akuntansi Kontemporer, 2013 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. The second model tests the predictive ability of decomposition of deferred tax
Dyna Rachmawati
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ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES
Економіка та суспільство, 2021 The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context.
Olha Vysochan, Tetiana Ivasiuk
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Does an abnormal change in deferred tax assets interfere with analysts’ earnings forecasts?
China Journal of Accounting Research, 2022 In 2007, China adopted the single balance sheet liability method for tax accounting, but its shortcomings have emerged. I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets interferes with ...
Yujia Xue
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Discounting of Deferred Taxes: Theoretical Aspects
Учёт. Анализ. Аудит, 2023 The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collection of
A. A. Aksent'ev
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DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability
O. Malyshkin +3 more
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The relationship between deferred taxes and current income tax accruals
Вестник Пермского университета: Серия Экономика, 2023 Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities.
Andrei Andreevich Aksent’ev
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Gema Wiralodra, 2023 Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study ...
Asep Saputra, Cris Kuntadi
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Pengaruh Deferred Tax Asset, Deferred Tax Liabilities dan Tingkat Hutang Terhadap Manajemen Laba
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 2022 Penelitian ini bertujuan agar mengetahui pengaruh aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat hutang terhadap manajemen laba. Objek dalam penelitian ini ialah perusahaan yang masuk bersama indeks Jakarta Islamic Index yang tercantum di Bursa Efek Indonesia (BEI) periode 2018-2020.
Rebecca SIMANJUNTAK, Francis HUTABARAT
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Recognition of Deferred Tax Assets Practices and Conservatism
Asian Journal of Accounting Perspectives, 2009 The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
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Review of Management, Accounting, and Business Studies, 2023 This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies.
Maya Macia Sari +4 more
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