Comparison Analysis of Cost Model and Revaluation Model Method on Fixed Assets Measurement and Its Impacts on Financial Report (Study on PT Mulia Industrindo Tbk) [PDF]
, 2014 This research aims to analyze the comparison of fixed assets measurement using cost model and revaluation model on PT Mulia Industrindo Tbk and also to know the impacts on company\u27s financial reports.
Nadhira, M. (Muthia)
core
The nation‐state, non‐Western empires, and the politics of cultural difference
American Journal of Political Science, EarlyView.Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley +1 more source
PENGAKUAN PENDAPATAN DENGAN METODE PERSENTASE PENYELESAIAN BERDASARKAN PSAK NO.34
El Muhasaba: Jurnal Akuntansi, 2016 This study aims to determine the method used in recognizing revenue on long-term construction. This study also aims to determine whether the recognition of revenue on long-term construction contracts are carried out in accordance with generally accepted ...
Evi Nurjanah
doaj +1 more source
Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]
, 2008 No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
How do firms’ characteristics affect risks? ASEAN firms panel data analysis
Cogent Business & ManagementWe investigate the associations between three firm factors (size, leverage, and profitability) and risks from financial distress, investments, green finance, deferred taxes, merger and acquisitions, and contingent liabilities.
Icuk Rangga Bawono +2 more
doaj +1 more source
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform [PDF]
, 2016 The effects of corporate tax reforms in reported profits and firms’ financial position have been extensively studied in the literature. However, only few studies disaggregate deferred tax items to jointly explore political implications and aspects of ...
Chytis, Evangelos +2 more
core
The Role of Governance and Delegation in Climate Change Transparency by European Pension Funds
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We examine the key governance and delegated management factors that incentivize 50 large European pension fund organizations to align their climate reporting with the Task Force for Climate‐Related Financial Disclosures (TCFD) guidelines.
Jesper Lindgaard Christensen +2 more
wiley +1 more source
Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan
The Lahore Journal of Business, 2014 This study examines earnings management through deferred taxes calculated under the IAS 12 and its impact on firm valuation. The literature finds that book–tax nonconformity leads to better earning quality and a greater association between earnings and ...
Abdul Rafay, Mobeen Ajmal
doaj