Results 1 to 10 of about 2,190 (293)
Misuse of Deferred Taxes in Portugal
Economies, 2022 Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant ...
Gualter Couto, Pedro Pimentel
exaly +5 more sources
Revista de Management Comparat International, 2017 The issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the ...
Radojko LUKIC
doaj +2 more sources
Making Deferred Taxes Relevant [PDF]
Accounting in Europe, 2018 We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of deferred taxes should find their way into the ...
Brouwer, Arjan, Naarding, Ewout
exaly +5 more sources
Financial accounting for deferred taxes: a systematic review of empirical evidence [PDF]
Management Review Quarterly, 2021 Deferred taxes—resulting from differences between financial and tax accounts—have been a long-standing, contentious issue in financial accounting regulation, practice, and research. Debates on concepts and standards have been accompanied by doubts around
Michael Dobler
exaly +3 more sources
Discounting of Deferred Taxes: Theoretical Aspects
Учёт. Анализ. Аудит, 2023 The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collection of
A. A. Aksent'ev
doaj +3 more sources
Business: Theory and Practice, 2021 Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting.
Bambang Sutopo +2 more
doaj +3 more sources
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS ONESome companies may mislead stakeholders by using the flexibility in accounting standards when determining the amount of profit to be disclosed, a practice referred to as earnings management.
Meral Gündüz
doaj +2 more sources
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
doaj +1 more source
Deferred taxes in Russian and foreign practice: Problems and possible remedies
Вестник Пермского университета: Серия Экономика, 2022 Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients.
Andrei Andreevich Aksent’ev
doaj +1 more source
ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES
Економіка та суспільство, 2021 The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context.
Olha Vysochan, Tetiana Ivasiuk
doaj +1 more source