Results 181 to 190 of about 52,722 (218)

The Recognition and Timing of Deferred Tax Liabilities

Journal of Business Finance & Accounting, 2004
Abstract:  This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure.
A. Gaeremynck, L. Van De Gucht
openaire   +3 more sources

Comprehensive versus partial deferred tax liabilities and equity market values

Accounting & Finance, 2011
AbstractThis study investigates the value relevance of the deferred tax liability recognized using comprehensive versus partial allocation. Our research examines New Zealand firms who, prior to the introduction of International Financial Reporting Standards, were free to choose between comprehensive and partial allocation.
Jilnaught Wong, Norman Wong, Vic Naiker
openaire   +3 more sources

OPPORTUNITY COST, DISCOUNTING, AND DEFERRED TAX LIABILITIES: A FINAL NOTE

Journal of Business Finance & Accounting, 1985
A decade of discussion regarding deferred tax liabilities has been narrowed to the question of whether pre‐ or post‐tax discount rates should be employed. A recent article has once again presented the case for pre‐tax rates. This note raises problems with that argument and presents an alternative case for the use of post‐tax rates of discount.
M. C. Findlay, E. E. Williams
openaire   +3 more sources

Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities

The Accounting Review, 2000
This study uses an analytical model to investigate the value of the firm when there are temporary differences between when revenue and expense items are recognized for tax- and financial-reporting purposes. The model shows that deferred tax assets and liabilities transform book values of underlying liabilities and assets into estimates of the after-tax
David A. Guenther, Richard C. Sansing
openaire   +3 more sources

DISCOUNTING DEFERRED TAX LIABILITIES: REVIEW AND ANALYSIS

Journal of Business Finance & Accounting, 1980
Harry I. Wolk, Michael G. Tearney
openaire   +3 more sources

DISCOUNTING DEFERRED TAX LIABILITIES: A REPLY

Journal of Business Finance & Accounting, 1981
M. Chapman Findlay, Edward E. Williams
openaire   +3 more sources

Discounting Deferred Tax Liabilities: Some Clarifying Comments

Journal of Business Finance & Accounting, 1975
EDWARD E. WILLIAMS, M. CHAPMAN FINDLAY III   +1 more
openaire   +3 more sources

Features of accounting for deferred tax assets and deferred tax liabilities

Экономика и предпринимательство, 2021
Статья посвящена изучению особенностей учета отложенных налоговых активов и отложенных налоговых обязательств. Рассмотрены их содержание, особенности признания в бухгалтерском и налоговом учете. Приведены расчетные формулы и их учет для целей налогообложения. Существуют также постоянные и временные разницы в бухгалтерском учете.
openaire   +1 more source

Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia

Jurnal Institutions and Economies, 2022
The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The study examines the financial statements from 2011 to 2019, ending up with 1,368 observations.
openaire   +1 more source

The Valuation Relevance of Reversing Deferred Tax Liabilities

The Accounting Review, 2003
This paper compares two attributes of a deferred tax liability (DTL) that arise from differences in book and tax depreciation methods. The first attribute is the effect of the DTL on the market value of the firm. The second is the length of time between when the asset is placed into service and when the DTL associated with that asset begins to reverse.
Richard C. Sansing, David A. Guenther
openaire   +1 more source