Results 101 to 110 of about 158,109 (209)

Recognition of Deferred Tax Assets Practices and Conservatism

open access: yesAsian Journal of Accounting Perspectives, 2009
The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
doaj  

Corruption and Tax Evasion with Competitive Bribes [PDF]

open access: yes
In this paper we consider a simple economy where self interested taxpayers may have incentives to evade taxes and to escape sanctions, by bribing public officials in charge for tax collection.
Antonio Acconcia   +2 more
core  

Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]

open access: yesFront Artif Intell
Johri A   +6 more
europepmc   +1 more source

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