Results 51 to 60 of about 52,722 (218)
ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PEMBERLAKUAN UU NO. 36 TAHUN 2008
Jurnal Akuntansi Kontemporer, 2013 A change in corporate income tax rates in 2008 were effected from January 1, 2009 will lead to an indication of earnings management by the company to obtain tax savings.
Yustina Yustina +2 more
doaj +1 more source
CEO's Early‐life Experience of Disasters and Corporate Environmental Performance
Abacus, EarlyView.We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao +2 more
wiley +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007 The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with
Hana Bohušová, Eva Vávrová
doaj +1 more source
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, EarlyView.This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
Cogent Business & Management, 2019 Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in ...
João Marques Silva +2 more
doaj +1 more source
PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
Стратегические решения и риск-менеджмент, 2015 At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account ...
M. A. Fedotova +2 more
doaj +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Factors Influencing Earnings Management: Deferred Tax Liability, Tax Planning, and Company Size
Journal of Social ResearchThis study examines the factors influencing earnings management, with a focus on deferred tax liability, tax planning, and company size. In a competitive business environment, companies strive to achieve optimal financial performance while minimizing tax liabilities, which often leads to earnings management practices.
Hanan Vania Amelinda, Cris Kuntadi
openaire +1 more source