Results 191 to 200 of about 52,722 (218)

Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
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Accounting for deferred taxes in the initial recognition of assets and liabilities. Part 2

International Accounting, 2023
Subject. This article discusses the methodological particularities of recording deferred taxes arising from the initial recognition of assets and liabilities. Objectives. The article aims to analyze the approaches of the developers of American and International Standards in terms of accounting for deferred taxes in the initial recognition of assets and
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Accounting for deferred taxes in the initial recognition of assets and liabilities. Part 1

International Accounting, 2023
Subject. This article discusses the methodological particularities of recording deferred taxes arising from the initial recognition of assets and liabilities. Objectives. The article aims to analyze the approaches of the developers of American and International Standards in terms of accounting for deferred taxes in the initial recognition of assets and
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Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2003
This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the
John D. Phillips, Morton P.K. Pincus, Sonja O. Rego, Huishan Wan   +3 more
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The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

SSRN Electronic Journal, 2011
ABSTRACT This study empirically examines whether deferred taxes provide incremental information about future tax payments and explores whether the relationship is affected by whether and when the deferred tax accounts reverse. The analysis provides evidence that while deferred taxes do provide incremental information about future tax ...
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Determination of Accounting Standards Causing to Deferred Tax Assets and Liability

2021
Bu çalışmanın temel amacı; hisseleri Borsa İstanbul Pay Piyasasında işlem gören ve İmalat Sanayi sektöründe faaliyet gösteren firmalarda, Ertelenmiş Vergi Varlığına ve Yükümlülüğüne neden olan en önemli standart uygulamalarının neler olduğunu incelemek ve böylece ilgililere faydalı bilgiler sunmaktır. Belirtilen amaç doğrultusunda çalışmada oluşturulan
ÖKSÜZ, Sezer, YILDIZ, Ekrem
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Tax Payment, Deferred Tax Liability and Tax Compliance of Listed Multinational Corporations in Nigeria

International Journal of Research and Innovation in Social Science
Tax compliance among multinational corporations in Nigeria remains a critical issue due to persistent challenges such as tax evasion, aggressive tax avoidance strategies, and ineffective enforcement mechanisms. This research examines the relationship between tax payment, deferred tax liabilities and tax compliance in Nigerian-listed multinational ...
Fatai Abiodun Adesoye, Orbunde, Bemshima Benjamin, OYEWOBI, Ifeoluwapo Adebimpe   +2 more
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Temporary differences and effects on current and future tax liabilities-deferred tax and accrued liabilities, deferred and accrued tax assets

Računovodstvo i porezi u praksi, 2009
Porez na dobit je financijska obveza poreznog obveznika čiji se godišnji iznos utvrđuje u Prijavi poreza na dobit (Obrazac PD). Istodobno, porez na dobit stavka je u Računu dobit i gubitka i predstavlja iznos koji se pri utvrđivanju neto dobiti odbija od dobiti prije poreza.
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Discussion of Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Phillips et al. (2004) (hereafter PPRW) investigate whether changes in eight components of net deferred tax liabilities can be used to identify firms that manage earnings to avoid earnings declines. PPRW extend existing literature that examines whether deferred tax expense can be used to detect earnings management by collecting detailed information ...
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RATIO OF DEFERRED TAX LIABILITIES TO SHARES AS A PREDICTOR OF STOCK PRICES [PDF]

Accounting & Taxation, 2010
This research examines whether deferred tax ratios predict US stock prices. The importance of deferred tax ratios stems from the existence of two separate reporting systems. US financial reporting is subject to managerial discretion, but US tax reporting is not. Investors may prefer to review tax numbers which are free from earnings management. However,
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