Results 31 to 40 of about 58,685 (282)
THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR
BAKI (Berkala Akuntansi dan Keuangan Indonesia)Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported ...
Nurlita Sukma Alfandia
doaj +1 more source
Functional approach to analysis of daily tax revenues
Lietuvos Matematikos Rinkinys, 2019 We present a functional data analysis approach to modeling and analyzing daily tax revenues. The main features of daily tax revenue we need to extract are some patterns within calendar months which can be used for prediction.
Jovita Gudan, Alfredas Račkauskas
doaj +1 more source
Distribution of Depositors’ Return and The Income Smoothing Hypothesis by Malaysian Islamic Banks [PDF]
Global Journal Al-Thaqafah, 2018 The paper aims to examine whether Malaysian Islamic banks carry out income smoothing with regards to their distribution of depositors’ return. The paper also examines the extent Malaysian Islamic banks engage earnings and capital management in their
Zunaidah Sulong +1 more
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Analyzing Tax Policy and Economic Growth by Using Semi-Parametric Approach [PDF]
, 2016 . Due to complexities in measuring the impact of tax policy on economic growth, there is need to explore functional relationship between response and predictors.
ASGHAR, Zahid +2 more
core +2 more sources
International Journal of Islamic Education, Research and MulticulturalismPeningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia.
Rustandi Rustandi, Vinola Herawaty
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Bank loan loss provisions research: A review
Borsa Istanbul Review, 2017 We review the recent academic and policy literature on bank loan loss provisioning. Among other things, we observe that there exist some interaction between LLPs and existing prudential, accounting, institutional, cultural, religious, tax and fiscal ...
Peterson K. Ozili, Erick Outa
doaj +1 more source
Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Resistive Heating for Inducing Localized Crystal Growth in Organic Thin Film Devices
Advanced Materials Technologies, EarlyView.Rubrene thin films are promising for organic optoelectronics due to high hole mobility. However, uncontrolled crystallization and grain boundaries from standard thermal processing hinder lateral device scalability. This work presents femtosecond‐laser micromachining and patterned resistive heating to induce localized, deterministic crystallization ...
Anna‐Lena Hofmann +9 more
wiley +1 more source
Tax smoothing, tax tilting and fiscal sustainability in Pakistan
Economic Modelling, 2003 Abstract Pakistan has a long history of running fiscal deficits. There are two broad considerations motivating a government to run a deficit — tax smoothing and tax tilting. Tax-smoothing behavior results in fiscal deficits because in the presence of non-lump-sum taxes, optimizing governments seek to minimize the distortionary effects of taxation by ...
Paul Cashin +2 more
openaire +3 more sources
Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source