Works matching DE "DEFERRED tax"

Results: 538

An Interdisciplinary Study: Deferred Tax Implications of Lay-By Agreements for Financial Planning and Decision Making.

Published in:

Journal of Risk & Financial Management, 2025, v. 18, n. 5, p. 273, doi. 10.3390/jrfm18050273

By:

Mohammadali Haji, Ahmed;
Hassan, Muneer;
van Heerden, Michelle;
van Wyk, Milan

Publication type:

Article

純利益の構成要素としての法人税等調整額: 実現概念との整合性.

Published in:

Bulletin of Japanese Association for International Accounting Studies / Kokusai Kaikei Kenkyu Gakkai Nenpou, 2024, n. 1, p. 59

By:

鈴木雅康

Publication type:

Article

LA PRESCRIPCIÓN DE LA DEUDA TRIBUTARIA.

Published in:

Crónica Tributaria, 2022, v. 182, n. 1, p. 215, doi. 10.47092/CT.22.1.7

By:

Mata Sierra, María Teresa

Publication type:

Article

Predicting the TAS - TFRS Profit Attracting the Users of Financial Statements.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2020, v. 6, n. 2, p. 70, doi. 10.32602/jafas.2020.011

By:

Gökgöz, Ahmet

Publication type:

Article

The Impact of Deferred Tax and Accruals on the Earnings Persistence of Companies in the Non-Financial Sectors Listed on the Indonesia Stock Exchange.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2018, v. 4, n. 3, p. 1

By:

Arum Kusumaningdyah Adiati;
Rahmawati, Rahmawati;
Bandi, Bandi

Publication type:

Article

Key Forensic Accounting Takeaways: People Ex Rel. James v. Donald J. Trump et al.

Published in:

Journal of Forensic Accounting Research, 2024, v. 9, n. 1, p. 1, doi. 10.2308/JFAR-2024-005

By:

Tinkelman, Daniel

Publication type:

Article

The Taxation Paradox: It's Global, Not Local.

Published in:

Journal of Wealth Management, 2013, v. 15, n. 4, p. 29, doi. 10.3905/jwm.2013.15.4.029

By:

HORAN, STEPHEN M.;
JOHNSON, ROBERT R.;
ROBINSON, THOMAS R.

Publication type:

Article

One Concept and Some of Its Applications.

Published in:

Journal of Wealth Management, 2008, v. 11, n. 3, p. 82, doi. 10.3905/JWM.2008.11.3.082

By:

REICHENSTEIN, WILLIAM

Publication type:

Article

Reconsidering IRA and Roth IRA: Keeping Bequests and Other Options in Mind.

Published in:

Journal of Wealth Management, 2008, v. 11, n. 2, p. 82, doi. 10.3905/jwm.11.2.82

By:

Al Zaman, Ashraf

Publication type:

Article

Note on "Applying After-Tax Asset Allocation.".

Published in:

Journal of Wealth Management, 2007, v. 10, n. 2, p. 94, doi. 10.3905/jwm.2007.690952

By:

Reichenstein, William

Publication type:

Article

Tax-Deferred Retirement Saving: Measuring the Pure Gains from Intertemporal Shifting of Taxable Income.

Published in:

Journal of Wealth Management, 2006, v. 8, n. 4, p. 12, doi. 10.3905/jwm.2006.614432

By:

Lewis, W. Chris;
Caliendo, Frank

Publication type:

Article

Know When to Hold 'Em and When to Fold 'Em.

Published in:

Journal of Wealth Management, 2003, v. 6, n. 2, p. 35, doi. 10.3905/jwm.2003.320481

By:

Horvitz, Jeffrey E.;
Wilcox, Jarrod W.

Publication type:

Article

Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm.

Published in:

Cogent Business & Management, 2019, v. 6, n. 1, p. 1, doi. 10.1080/23311975.2019.1653543

By:

Silva, João Marques;
Souto, Nuno;
Pereira, José Azevedo;
McMillan, David

Publication type:

Article

Components of book tax differences, corporate social responsibility and equity value.

Published in:

Cogent Business & Management, 2019, v. 6, n. 1, p. 1, doi. 10.1080/23311975.2019.1617024

By:

Ling, Tye Wei;
Abdul Wahab, Nor Shaipah;
Ntim, Collins G.

Publication type:

Article

U.S. International Tax Policy and Corporate America.

Published in:

Journal of Corporation Law, 2022, v. 48, n. 2, p. 261

By:

Hanna, Christopher H.;
Wilson, Cody A.

Publication type:

Article

δ-Depreciation Methods: Some Analytical Results.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1974, v. 12, n. 2, p. 205, doi. 10.2307/2490372

By:

BEAVER, W. H.;
DUKES, R. E.

Publication type:

Article

Accelerated Depreciation and Deferred Tax Allocation.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1968, v. 6, n. 2, p. 262, doi. 10.2307/2490240

By:

Voss, William M.

Publication type:

Article

A Note on Installment Reporting of Income, Profitability, and Fund Flows.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1968, v. 6, n. 1, p. 50, doi. 10.2307/2490122

By:

Mehta, Dileep R.;
Andrews, Victor L.

Publication type:

Article

Discussion of Accelerated Depreciation and Deferred Taxes: An Empirical Study of Fluctuating Asset Expenditures.

Published in:

1967

By:

Corey, Gordon R.

Publication type:

Editorial

Accelerated Depreciation and Deferred Taxes: An Empirical Study of Fluctuating Asset Expenditures.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1967, v. 5, n. 3, p. 93, doi. 10.2307/2489912

By:

Livingstone, John Leslie

Publication type:

Article

Discussion of Accelerated Depreciation and Deferred Taxes: An Empirical Study of Fluctuating Asset Expenditures.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1967, v. 5, n. 3, p. 124, doi. 10.2307/2489914

By:

Dyckman, Thomas R.

Publication type:

Article

Accelerated Depreciation, Cyclical Asset Expenditures and Deferred Taxes.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1967, v. 5, n. 1, p. 77, doi. 10.2307/2489987

By:

Livingstone, John Leslie

Publication type:

Article

ABLE ACCOUNTS: A NEW TAX PROVISION FOR DISABLED AMERICANS.

Published in:

Journal of Business & Accounting, 2016, v. 9, n. 1, p. 156

By:

McCarthy, Irene N.;
Pilato, Biagio;
Silliman, Benjamin Rue

Publication type:

Article

Accounting for Financial Analysis.

Published in:

Financial Analysts Journal, 1982, v. 38, n. 1, p. 18

By:

Norby, William C.

Publication type:

Article

Short Selling and The Capital Gains Tax.

Published in:

Financial Analysts Journal, 1978, v. 34, n. 2, p. 61, doi. 10.2469/faj.v34.n2.61

By:

Dyl, Edward A.

Publication type:

Article

Balance Sheet Classification of Deferred Income Taxes Arising from Installment Sales.

Published in:

Financial Analysts Journal, 1966, v. 22, n. 5, p. 27, doi. 10.2469/faj.v22.n5.27

By:

Hall, William D.

Publication type:

Article

Accounting for Deferred Taxes.

Published in:

Financial Analysts Journal, 1966, v. 22, n. 5, p. 23, doi. 10.2469/faj.v22.n5.23

By:

Axelson, Kenneth S.

Publication type:

Article

Proposals for International Tax Reform: Problem or Opportunity?

Published in:

Challenge (05775132), 2017, v. 60, n. 1, p. 51, doi. 10.1080/05775132.2016.1272968

By:

Avi-Yonah, Reuven S.

Publication type:

Article

Deferred Income Accounts.

Published in:

Challenge (05775132), 1980, v. 23, n. 4, p. 17, doi. 10.1080/05775132.1980.11470629

By:

Renshaw, Edward F.

Publication type:

Article

On the Economic Substance of Deferred Taxes.

Published in:

Abacus, 1976, v. 12, n. 1, p. 14, doi. 10.1111/j.1467-6281.1976.tb00284.x

By:

Graul, Paul R.;
Lemke, Kenneth W.

Publication type:

Article

Deferred Income Tax Charges and Credits are 'Monetary' Items.

Published in:

Abacus, 1975, v. 11, n. 2, p. 153, doi. 10.1111/j.1467-6281.1975.tb00050.x

By:

Cramer, Jr., Joe J.

Publication type:

Article

Tax Allocation and Financial Reporting.

Published in:

Abacus, 1968, v. 4, n. 2, p. 99, doi. 10.1111/j.1467-6281.1968.tb00412.x

By:

Chambers, R. J.

Publication type:

Article

The Effects of Income Tax Timing on Retirement Investment Decisions.

Published in:

Accounting Review, 2021, v. 96, n. 2, p. 435, doi. 10.2308/TAR-2016-0379

By:

Stinson, Shane R.;
Doxey, Marcus M.;
Rupert, Timothy J.

Publication type:

Article

The Pricing and Performance of Supercharged IPOs.

Published in:

Accounting Review, 2019, v. 94, n. 4, p. 245, doi. 10.2308/accr-52304

By:

Edwards, Alexander;
Hutchens, Michelle;
Rego, Sonja Olhoft

Publication type:

Article

The Effect of Financial Constraints on Income Shifting by U.S. Multinationals.

Published in:

Accounting Review, 2016, v. 91, n. 6, p. 1601, doi. 10.2308/accr-51420

By:

Dyreng, Scott D.;
Markle, Kevin S.

Publication type:

Article

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings.

Published in:

Accounting Review, 2015, v. 90, n. 1, p. 59, doi. 10.2308/accr-50853

By:

Ayers, Benjamin C.;
Schwab, Casey M.;
Utke, Steven

Publication type:

Article

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments.

Published in:

Accounting Review, 2013, v. 88, n. 4, p. 1357, doi. 10.2308/accr-50417

By:

Laux, Rick C.

Publication type:

Article

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Published in:

Accounting Review, 2009, v. 84, n. 1, p. 63, doi. 10.2308/accr.2009.84.1.63

By:

Badertscher, Brad A.;
Phillips, John D.;
Pincus, Morton;
Rego, Sonja Olhoft

Publication type:

Article

Unrecognized Deferred Taxes: Evidence from the U.K.

Published in:

Accounting Review, 2004, v. 79, n. 1, p. 97, doi. 10.2308/accr.2004.79.1.97

By:

Gordon, Elizabeth A.;
Joos, Peter R.

Publication type:

Article

The Valuation Relevance of Reversing Deferred Tax Liabilities.

Published in:

Accounting Review, 2004, v. 79, n. 2, p. 437, doi. 10.2308/accr.2004.79.2.437

By:

Guenther, David A.;
Sansing, Richard C.

Publication type:

Article

The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form.

Published in:

Accounting Review, 2003, v. 78, n. 1, p. 297, doi. 10.2308/accr.2003.78.1.297

By:

Hodder, Leslie;
McAnally, Mary Lea;
Weaver, Connie D.

Publication type:

Article

Earnings Management: New Evidence Based on Deferred Tax Expense.

Published in:

Accounting Review, 2003, v. 78, n. 2, p. 491, doi. 10.2308/accr.2003.78.2.491

By:

Phillips, John;
Pincus, Morton;
Rego, Sonja Olhoft

Publication type:

Article

The Information Content of the Deferred Tax Valuation Allowance.

Published in:

Accounting Review, 2003, v. 78, n. 2, p. 471, doi. 10.2308/accr.2003.78.2.471

By:

Kumar, Krishna R.;
Visvanathan, Gnanakumar

Publication type:

Article

Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities.

Published in:

Accounting Review, 2000, v. 75, n. 1, p. 1, doi. 10.2308/accr.2000.75.1.1

By:

Guenther, David A.;
Sansing, Richard C.

Publication type:

Article

Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.

Published in:

Accounting Review, 1998, v. 73, n. 2, p. 195

By:

Ayers, Benjamin C.

Publication type:

Article

Determinants of the valuation allowance for deferred tax assets under SFAS No. 109.

Published in:

Accounting Review, 1998, v. 73, n. 2, p. 213

By:

Miller, Gregory S.;
Skinner, Douglas J.

Publication type:

Article

GÜNEŞ ENERJİSİ İLE ELEKTRİK ÜRETEN İŞLETMELERİN MUHASEBE UYGULAMALARININ TDHP VE TMS/TFRS ÇERÇEVESİNDE KARŞILAŞTIRILMASI.

Published in:

Balikesir University Journal of Social Sciences Institute, 2019, v. 22, n. 42, p. 255, doi. 10.31795/baunsobed.657853

By:

ÖZDOĞAN, Fatma Sema;
BİTLİSLİ, Ferhat

Publication type:

Article

RELATIONSHIP BETWEEN DEFERRED TAX CATEGORY AND STOCK PRICES IN PHARMACY.

Published in:

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018, v. 66, n. 6, p. 1469, doi. 10.11118/actaun201866061469

By:

Habanec, Petr

Publication type:

Article

COMPARISON OF DEFERRED TAX MATERIALITY REPORTING IN ACCORDANCE WITH CONTINENTAL AND ANGLO-SAXON REPORTING SYSTEM.

Published in:

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, v. 65, n. 6, p. 1917, doi. 10.11118/actaun201765061917

By:

Habanec, Petr;
Bohušová, Hana

Publication type:

Article

Value relevance of deferred tax assets in the Brazilian banking industry.

Published in:

Revista Contabilidade & Finanças - USP, 2020, v. 31, n. 82, p. 33, doi. 10.1590/1808-057x201808060

By:

Dias Guia, Leandro;
Alves Dantas, José

Publication type:

Article