Results 131 to 140 of about 2,190 (293)

Análisis de la Aplicación del Método del Efecto Impositivo en las Sociedades Patrimoniales

Revista de Contabilidad: Spanish Accounting Review, 2004
En este trabajo se reflexiona acerca de las particularidades que tendrá la aplicación del método del efecto impositivo en las compañías a las que resulte aplicable el régimen fiscal especial de sociedades patrimoniales.
José Moreno Rojas
doaj  

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

Accounting for Income Taxes

, 1992
Deferred taxes began with the idea that each accounting period should be allocated an amount of income tax expense that relates to the income shown on the income statement (Rosenfield and Dent, 1983, p. 44).
Handelin, Kathryn
core  

The Mobile Core: Perpetuating Tourism Leakage Through the Socioecological Fix in South Korea

Asia Pacific Viewpoint, EarlyView.
ABSTRACT By adopting the socioecological fix concept, this study aims to examine the spatial dynamics of tourism leakage. An ethnographic examination of an ecotourism project on Jeju Island, South Korea was conducted for 18 months from 2011 to 2013.
Souyeon Nam
wiley   +1 more source

Requirements of the International Financial Reporting Standards: Signs of Compliance

Статистика України, 2015
The unresolved issues of practical implementation of International Financial Reporting Standards (IFRS) in Ukraine are analyzed.Indirect signs of the Ukrainian reporting compliance with IFRS 1 “First-time Adoption of IFRS” are outlined: the increase of ...
R. V. Kuzina
doaj  

Research Ethics in Conflict Zones: Reflections on ‘Do no Harm’ Ethics for the Research Network

Asia Pacific Viewpoint, EarlyView.
ABSTRACT What does it mean to ‘do no harm’ in academic research? ‘Do no harm’ ethics emphasizes the responsibility of researchers to mitigate the emotional, physical, and political harms that may arise through participation in research. These concerns are heightened in conflict zones, where access constraints and intersecting vulnerabilities shape the ...
K. B. Roberts
wiley   +1 more source

IRAs and Saving [PDF]

Increasing current Individual Retirement Account (IRA) limits would lead to substantial increases in tax-deferred saving according to evidence in the paper, based on the 1983 Survey of Consumer Finances.
David A. Wise, Steven F. Venti
core  

Effective tax rates of multinational corporations: Country-level estimates. [PDF]

PLoS One, 2023
Garcia-Bernardo J, Janský P, Tørsløv T.   +2 more
europepmc   +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 and reporting of deferred tax in financial stataments

, 2007
In our study we examined the reporting of principals of deferred taxes arranged in IFRS 12 ?Income Taxes?, FAS 109 ?Reporting of Deferred Taxes?, TMS 12 ?Reporting of Deferred Taxes? and Seri: XI No:25 ?Taxes Calculated From Enterprise Profits?.Our study
Erpek, Seda
core