Results 31 to 40 of about 649,743 (208)
Tax Aggressiveness and Accounting Fraud
SSRN Electronic Journal, 2012 ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S. +2 more
openaire +2 more sources
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
TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions
ILIRIA International Review, 2016 This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study ...
Dr.Sc. Skender Ahmeti +3 more
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Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians
Proceedings, 2022 Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues.
Nor Azrina Mohd Yusof +2 more
doaj +1 more source
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta AudituThe authors elaborate on the basic methodological dominants to the financial support of regional development, which can be used in the process of postwar recovery of the regions.
Т. Н. BONDARUK, S. V. ONYSHKO
doaj +1 more source
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship ...
Baban Mahmoud , Ramyar Ahmed
doaj +1 more source
Research on the Difference Between Accounting System and Tax Laws
MATEC Web of Conferences, 2018 The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between ...
Sun Yi
doaj +1 more source
SINTESIS SISTEM AKUNTANSI PERPAJAKAN [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals.
Dewi Prastiwi +2 more
doaj +1 more source
DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE
Jurnal Akuntansi, 2017 Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014.
Harnovinsah Harnovinsah +1 more
openaire +3 more sources
Accounting Problems Under the Excess Profits Tax [PDF]
, 1943 DNA vaccines based on subunits from pathogens have several advantages over other vaccine strategies. DNA vaccines can easily be modified, they show good safety profiles, are stable and inexpensive to produce, and the immune response can be focused to the
Cooper, Walter A.
core +7 more sources