Results 91 to 100 of about 2,190 (293)
, 2011 By empirically analyzing cash flow relevance and value relevance of deferred taxes and related disclosures, the dissertation assesses the impact of deferred taxes on firm ...
Chludek, Astrid K.
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Institutional Fragility and E‐Business Adoption: A Study of SMEs in a Conflict‐Affected Economy
Strategic Change, EarlyView.ABSTRACT This study examines e‐business adoption among SMEs in Yemen, a conflict‐affected and institutionally fragile economy. Drawing on a mixed‐methods design, it combines Partial Least Squares Structural Equation Modelling (PLS‐SEM) with qualitative interviews to analyse how war and firm size moderate the effects of key adoption drivers and barriers.
Ahmed Abdullah +5 more
wiley +1 more source
Value relevance of deferred taxes in mergers and acquisitions
, 2008 The major concern in a mergers and acquisitions (M&A) transaction is how to determine the economic benefits and burdens and allocate them among the participating firms.
Chiang, Wei-Chih
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How does implementing NIIF 16 affect financial indicators and fiscal effects?
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias AdministrativasThis paper studies whether adopting NIIF 16 Leasing modified financial indicators and the results related to taxes from non-financial companies listed in Ecuador, thus covering the comparability issue caused by operational leasing previously revealed ...
Marlon Manya +1 more
doaj +1 more source
Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives
Naval Research Logistics (NRL), EarlyView.ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley +1 more source
Types of Struggles in Disrupted Interaction: A Case of Hard‐of‐Hearing Employees
Symbolic Interaction, EarlyView.Everyone experiences disrupted interactions in their everyday life. However, research indicates that people with functional impairments are particularly exposed to patterns of interactional inequality at work. Despite this, little is known about the specific disrupted interactions in everyday life and the various types of interactional struggles this ...
Ida Friis Thing
wiley +1 more source
Information content of deferred taxes in the IFRS financial statements
, 2009 Diese Arbeit beschäftigt sich mit dem Informationsgehalt latenter Steuern im IFRS-Abschluss. Internationale Rechnungslegungsstandards, im europäischen Raum insbesondere die International Financial Reporting Standards (IFRS), erfahren durch die zunehmende
Reinisch, Gudrun
core +1 more source
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]
J Bus Econ, 2023 Dreher S, Eichfelder S, Noth F.
europepmc +1 more source
Rethinking Face‐to‐Face Interaction: Lessons from Studies of “Autistic Sociality”
Symbolic Interaction, EarlyView.Face‐to‐face interaction is a foundational concept in microsociology. This article surveys the social experiences of autistic people, who are commonly known for having a strained relationship with interactions face to face. By interpretively reviewing and synthesizing the broader literature on “autistic sociality,” the article provides a nuanced ...
Lars E. F. Johannessen
wiley +1 more source
Balance sheet classification of deferred income taxes arising from installment sales
, 1965 It has come to the attention of the Securities and Exchange Commission that diverse practices exist regarding the balance sheet classification of deferred income taxes arising from the use of the installment method of reporting gross profit for income ...
United States. Securities and Exchange Commission
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