Results 11 to 20 of about 662,597 (320)
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
Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
Revista Contabilidade & Finanças, 2019 This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses.
Alex A. T. Rathke +3 more
doaj +2 more sources
Journal of Business & Economics Research (JBER), 2011 <p class="MsoBlockText" style="line-height: normal; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">The study examines the deferred tax accounting theory and procedures required by the FASB in the context of the unit problem.
Ron Colley, Joseph Rue, Ara Volkan
openaire +3 more sources
Detecting Earning Management: Deferred Taxes vs Accruals: A Pakistani Perspective
Journal of Accounting and Finance in Emerging Economies, 2015 Objective: Earning Management has been one of the major areas of accounting research which has received a great attention in the past and also quite recently.
Imran Shanwari, S. M. Aamir Shah
doaj +2 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 +1 more source
Tax loss carryforwards: valuation of deferred tax assets
Вестник университета, 2023 In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated.
A. A. Aksent’ev
doaj +2 more sources
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 +2 more sources
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
Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies
Учёт. Анализ. Аудит, 2021 Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate ...
A. A. Aksent’ev
doaj +1 more source
Earnings Management and Deferred Tax [PDF]
SSRN Electronic Journal, 2002 This study analyses the deferred tax provisions of firms during a period in which the firms' incentive to manage earnings may have been be particularly strong and in which firms made disclosures in relation to partial deferred tax provisions which revealed readily their under- or over-provision of deferred tax.
Holland, Kevin, Jackson, Richard H.G.
openaire +2 more sources