Results 111 to 120 of about 2,190 (293)

Rent control, rent overcharge, and racial disparity

Real Estate Economics, EarlyView.
Abstract Rent control policies have gained renewed legislative momentum in the United States, but are rent‐regulated landlords adhering to these policies? Answering this question is critical to understanding the policy's impact. Using a unique panel data set from the New York City Housing and Vacancy Survey (NYCHVS), we investigate noncompliance with ...
Brent W. Ambrose, Xun Bian, Ruoyu Chen, Hanchen Jiang   +3 more
wiley   +1 more source

Impairment of Goodwill and Deferred Taxes under IFRS

, 2016
This article discusses the effect of deferred tax liabilities (DTLs) on an impairment test of goodwill. While IAS 12.66 acknowledges that DTLs arising in a business combination influence the amount of goodwill an entity recognises, International ...
Detzen, D., Stork-Wersborg, T., Zulch, H., Detzen, D.; id_orcid   +3 more
core   +1 more source

The Valuation of Deferred Taxes* [PDF]

Contemporary Accounting Research, 1997
ELI AMIR, MICHAEL KIRSCHENHEITER, KRISTEN WILLARD   +2 more
openaire   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies

Journal of Law, Social Science, and Management Review
The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy.
Karona Cahya Susena, Eska Prima Monique Damarsiwi, Putri Hijeria   +2 more
openaire   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Deferred taxes under IFRS in financial reporting and statement analysis [PDF]

, 2009
Die Arbeit zeigt die Grundlagen der Steuerabgrenzung und die Behandlung latenter Steuern nach IAS 12 hinsichtlich Konzept und Methodik sowie bestehender Schwachstellen und Inkonsistenzen auf.
Höfer, Ferdinand
core  

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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source