Results 251 to 260 of about 2,190 (293)

On the Relation of Deferred Taxes and Tax Cash Flow

SSRN Electronic Journal, 2011
Using panel data over 16 years of observations, this study investigates whether deferred tax information serves its main purpose – informing about future tax cash flow. The results show that deferred taxes in fact have short-term cash flow implications. Yet, the estimated magnitude of these implied cash flows is rather small.
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THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

2022
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020.
Setiawan, Didik, Cahyani, Yenni
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Tax-Deferred Retirement Saving

The Journal of Wealth Management, 2006
The authors first observe that both the widespread popularity of saving in tax-deferred retirement vehicles such as IRAs, Keogh plans, and 401(k) programs and the magnitude of the dollar flows into such saving are almost prima facie evidence that at the margin they provide significant gains over saving in traditional taxable accounts, at least for ...
W. Cris Lewis, Frank N Caliendo
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The Aggregation and Valuation of Deferred Taxes

Review of Accounting Studies, 2001
This paper clarifies some of the conflicting arguments about the value relevance of deferred taxes. We address two questions. First, does accounting aggregation hold, or in other words, are deferred tax expense and liability balances valued the same as operating earnings and asset balances, respectively?
Eli Amir, Michael Kirschenheiter, Kristen Willard   +2 more
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On the nature of deferred income taxes*

Contemporary Accounting Research, 1989
Abstract. The topic of deferred income taxes has generated considerable controversy. This paper observes that much of this controversy centers on the contingent nature of income taxes. It reviews the similarity between the firm's income tax liabilities and a European call option written on the firm's pretax value. From this perspective, deferred taxes
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DEFERRED INCOME TAX LIABILITY.

The Accounting Review, 1958
Abstract When the income tax treatment of any sort of income or expense differs from conventional accounting, problems of various types arise. The more complex the situation, the harder the teaching job involved. A case in point is the matter of accounting for deferred income tax liability resulting from accelerated amortization of ...
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DEFERRED TAX CREDITS ARE LIABILITIES.

The Accounting Review, 1959
Abstract A corporation's taxable income is seldom the same as its reported income before taxes. The calculation of taxable income is only a step in the calculation of a tax assessment and the assessment of taxes involves political, economic, and administrative considerations, which are not relevant to the calculation of income in ...
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Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
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The Information Content of Deferred Taxes Under IFRS

European Accounting Review, 2022
Vanessa Flagmeier
exaly  

Are Deferred Taxes Discountable?

Journal of Business Finance & Accounting, 1987
Sudro Brown, Jeffrey Lippitt
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