Results 41 to 50 of about 662,597 (320)
Deferred tax for tax planning in the Czech agricultural companies
Agricultural Economics (AGRICECON), 2019 The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture.
Hana Bohušová +2 more
doaj +1 more source
Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand [PDF]
, 2017 The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting Standard 12: Income Taxes (IAS 12), the balance sheet method ...
Mear, Kim Marie
core
Detecting Fraud in Chinese Listed Company Balance Sheets [PDF]
, 2016 This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.
Chen, JG, Wei, Y, Wirth, CG
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
VALUE RELEVANCE PAJAK TANGGUHAN PADA PERUSAHAAN YANG MELAKUKAN REVALUASI ASET TETAP [PDF]
, 2016 This study provides value relevance analysis of deferred taxes on companies that revalued its fixed assets for the period of 2008-2015. Selection of these companies is because fixed assets revaluation is one of the components of deferred taxes.
HARTO, Puji, RAHAYU , Gita Tri
core
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Kemampuan Dekomposisi Pajak Tangguhan untuk Mempredikslkan Arus Kas [PDF]
, 2010 This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities.
Rachmawati, D. (Dyna)
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
RELEVANCE OF THE ACCOUNTING INFORMATION CONCERNING THE TAX LOSSES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Financial statements, which, actually are a core of the accounting information synthesis, represent the most spread and the least expensive method in terms of the managerial communication, provided that the economic professionals not to introduce, in ...
PALIU – POPA LUCIA, COSNEANU LAVINIA
doaj