Results 101 to 110 of about 2,190 (293)
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
Theorizing Synchronization of Organizational Resources in Dynamic Environments
Thunderbird International Business Review, EarlyView.ABSTRACT Resource orchestration (RO) in dynamic environments poses challenges during strategic initiatives. Although prior research highlights RO's benefits, little is known about how managerial decisions influence RO over time, potentially leading to inefficiencies.
Haytham Siala +6 more
wiley +1 more source
DEFERRED TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS WITH PRACTICAL EXAMPLE
, 2016 Podjetje odloženih davkov ne poravna oziroma se mu ne povrnejo ob njegovem nastanku, ampak šele v enem oziroma kasnejših poslovnih obdobjih. Odloženi davki nastanejo iz začasnih razlik med davčno ter knjigovodsko vrednostjo sredstev in obveznosti v ...
Kovačec Grgić, Tanja
core
Student Income Support and Participation in Higher Education: A Cohort Analysis
Australian Economic Review, EarlyView.ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark +2 more
wiley +1 more source
Making the Intangible Tangible: Organizational Capital and Stock Liquidity
British Journal of Management, EarlyView.Abstract We propose an intangibility‐driven stock liquidity hypothesis and explore the role of organizational capital in influencing stock liquidity. Using a sample of 42,682 firm‐year observations, we uncover compelling evidence that firms' intangible organizational capital boosts stock liquidity.
Prem Puwanenthiren +3 more
wiley +1 more source
Cross-Country Comparisons of Corporate Income Taxes [PDF]
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate ...
Kevin S. Markle, Douglas A. Shackelford
core
, 2015 The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all ...
CAPODAGLIO, GIANFRANCO +2 more
core +1 more source
Improving Population Health Through Housing Policy: Lessons From the Public Housing Program
The Milbank Quarterly, EarlyView.Policy Points Housing is a fundamental social determinant of health and is particularly amenable to policy intervention. Policies that seek to improve health should improve housing quality, affordability, and stability. The public housing program has improved health across the life course, but the structure of the program currently limits its ...
ANDREW FENELON
wiley +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
How do accounting records affect corporate financial performance? Empirical evidence from the Indonesian public listed companies. [PDF]
Heliyon, 2023 Bawono IR, Handika R.
europepmc +1 more source