Results 251 to 260 of about 662,597 (320)

Governing by Ambiguity: Sociotechnical Imaginaries of Platforms in China

Policy &Internet, Volume 18, Issue 2, June 2026.
ABSTRACT Besides clear policy directives, the unresolved and open‐ended elements in policy communication also create discursive politics. This article argues that ambiguity in policy communication reflects the state's exercise of power within a fractured sociocultural landscape.
Fangyu Qing, Ngai Keung Chan
wiley   +1 more source

Economic Performance - It\u27s Only Part of the Picture [PDF]

, 1994
Marucheck, K., Nellen, Annette M.
core   +1 more source

Using AI to Summarize US Presidential Campaign TV Advertisement Videos, 1952-2012. [PDF]

Sci Data
Breuer A, Dietrich BJ, Crespin MH, Butler M, Pryse JA, Imai K.   +5 more
europepmc   +1 more source

Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing [PDF]

Chester Spatt, Harold Zhang, Robert Dammon   +2 more
core  

Some of the next articles are maybe not open access.

Related searches:

How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets

Contemporary Accounting Research
This study uses valuation allowances (VAs) for deferred tax assets to examine whether hedge fund activists (HFAs) use and affect financial reporting of income taxes. Specifically, we investigate whether HFAs target firms with VAs and whether target firms
Mary Cowx, Patrick Kielty
exaly   +2 more sources

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 ...
Amihud Dotan
openaire   +2 more sources

Balance sheet classification and the valuation of deferred taxes

Research in Accounting Regulation, 2016
Mark P. Bauman, Kenneth W. Shaw
exaly   +2 more sources

Deferred taxes and cost of debt: evidence from Japan

Asia-Pacific Journal of Accounting and Economics, 2017
Yumi Inamura, Shin’ya Okuda
exaly   +2 more sources

Deferred taxes in financial institutions: A review of empirical research and the role of tax effects in regulatory capital. Part 2

International Accounting, 2023
Subject. This article examines the industry practices of the regulation of deferred taxes in financial institutions. Objectives. The article aims to analyze the significance of deferred taxes for financial institutions (banks, insurance organizations ...
A. Aksent’ev
semanticscholar   +1 more source