Results 261 to 270 of about 662,597 (320)

Discussion of ‘Making Deferred Taxes Relevant’

Accounting in Europe, 2018
Erlend Kvaal
exaly   +2 more sources

The impact of deferred taxes on the market value of Russian banks

International Accounting, 2022
Subject. This article attempts to identify the relationship between deferred taxes and the market reaction to the value of Russian banks. It is a continuation of previous studies to assess the relationship between deferred tax assets and the company ...
A. Aksent’ev
semanticscholar   +1 more source

Unrecognized Deferred Taxes: Evidence from the U.K.

Accounting Review, 2004
Elizabeth A. Gordon, P. Joos
exaly   +2 more sources

The Information Content of Deferred Taxes Under IFRS

The European Accounting Review, 2020
As prior evidence on deferred taxes under IFRS is scarce and inconclusive, this study examines whether deferred taxes reported in a German conservative accounting environment have information content.
Vanessa Flagmeier
semanticscholar   +1 more source

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.
openaire   +1 more source

The association between deferred taxes and common stock risk

Journal of Accounting and Public Policy, 1997
Uday Chandra, Byung T. Ro
exaly   +2 more sources

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
openaire   +1 more source

Effect of tax planning, deferred tax burden, and deferred tax asset on earnings management

Proceeding International Conference on Accounting and Finance, 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
openaire   +1 more source

ESTIMATES OF TAX-DEFERRED RETIREMENT SAVINGS BEHAVIOR [PDF]

National Tax Journal, 1988
private retirement savings programs reThis study examines the tax-favored re- sults in the largest single category of tax tirement savings behavior of non-self-em- expenditures in the budget, both before ployed households. Our estimates suggest and after TRA 86. Previously, the U.S. that perceptions of the household's mar- Treasury (1986) had estimated
Collins, Julie H., Wyckoff, James H.
openaire   +1 more source

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
openaire   +2 more sources