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ESG and Deferred Tax Assets

Journal of Distribution and Management Research
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Features of accounting for deferred tax assets and deferred tax liabilities

Экономика и предпринимательство, 2021
Статья посвящена изучению особенностей учета отложенных налоговых активов и отложенных налоговых обязательств. Рассмотрены их содержание, особенности признания в бухгалтерском и налоговом учете. Приведены расчетные формулы и их учет для целей налогообложения. Существуют также постоянные и временные разницы в бухгалтерском учете.
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On the value of deferred taxes

Asia-Pacific Journal of Accounting & Economics, 2002
Abstract The value of the deferred tax liability or asset (DTL or DTA) has been questioned ever since inter-period tax allocation became generally accepted accounting principles (“GAAP”). Opponents of inter-period tax allocation argue that in a growing firm most components of the DTL, most notably depreciation, will never reverse or will reverse only ...
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Measuring the Tax Benefit of a Tax-Deferred Annuity

SSRN Electronic Journal, 2009
In this study, we show how to measure the size of tax benefit arising from the purchase of fixed annuities - both deferred and immediate. We demonstrate how the size of tax benefit available from tax deferral depends on five factors: (1) the length of time the annuity is held during the accumulation and decumulation phases of ownership; (2) whether a ...
David F. Babbel, Ravi Reddy
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The ability of deferred tax to predict future tax

Accounting & Finance, 2019
AbstractWe examine the usefulness of tax allocation accounting (deferred tax) for predicting future tax paid and future tax expense. Deferred taxes increase the explanatory power (R2) of regression models where future taxes paid or future tax expense is the dependent variable.
Kim Mear, Michael Bradbury, Jill Hooks
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Effect of tax planning, deferred tax burden, and deferred tax asset on earnings management

2023
This study aims to provide empirical evidence of the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2015-2020.
Pratana Puspa Midiastuty, Nila Aprila, Danang Adi Putra, Kartika Widya Sari   +3 more
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Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs [PDF]

European Financial and Accounting Journal, 2011
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulatory system for determined group of accounting entities,
Marcela Zarova
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Housing and Tax-Deferred Retirement Accounts

2016
Assets in tax-deferred retirement accounts (TDA) and housing are two major components of household portfolios. In this paper, we develop a life-cycle model to examine the interaction between households’ use of TDA and their housing decisions. The model generates life-cycle patterns of home ownership and the composition of net worth that are broadly ...
Ho, Anson T. Y., Zhou, Jie
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The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management

Summa : Journal of Accounting and Tax
The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food ...
null Nuriah Isthifaiyyah, Hedi Pandowo Pandowo, Dian Kusumaningrum   +2 more
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THE EFFECT OF TAX PLANNING, DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE, AND EARNING POWER ON EARNINGS MANAGEMENT

Proceedings of Economics Business Innovation & Creativity
The purpose of this study is to examine how earnings management is significantly impacted by tax planning, deferred tax assets, deferred tax expenses, and earning power. The yearly financial reports of the transportation and logistics industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were examined in order to conduct this study ...
Febiyanto, Luthfan, Kusumaningsih , Ani
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