Jurnal Akuntansi Kontemporer, 2020 Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio +2 more
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Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]
Bankarstvo, 2022 Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
doaj
Analyses of unintended consequences of IAS 12 on deferred income taxes
China Accounting and Finance Review, 2023 An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes.
Jude Edeigba +2 more
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Practical Aspects of the Implementation of International Financial Reporting Standards and Accounting Policies in Business Structures [PDF]
Problemi Ekonomiki, 2020 Ukraine’s membership in the European Union envisages the introduction of and compliance with the requirements and norms of European law, accompanied by reforms in almost all sectors of the Ukrainian economy including accounting. The main objective of the
Shot Anna P. +2 more
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Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas
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.
Dyna Rachmawati
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THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT [PDF]
EAJ (Economic and Accounting Journal), 2019 This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with
Zulfa Rosharlianti, Rahmat Hidayat
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Essence and classification of deferred taxes
Вестник Пермского университета: Серия Экономика, 2021 Deferred taxes are an important object of accounting observation, which has a significant impact on management decision-making by users. At the current stage of development of accounting and tax accounting theory and practice, many aspects of tax effect ...
Andrei Andreevich Aksent’ev
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PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011) [PDF]
, 2015 This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3).
SARI, Reny Kartika, ZULAIKHA, Zulaikha
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PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred
Irreza Irreza, Yulianti Yulianti
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements [PDF]
, 2014 The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany.
Evers, Maria Theresia +4 more
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