Works matching DE "CORPORATE tax accounting"

Results: 72

Covers and Front Matter.

Published in:: 2023
Publication type:: Table of Contents

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness.

Published in:

Accounting Review, 2016, v. 91, n. 1, p. 179, doi. 10.2308/accr-51137

By:

Klassen, Kenneth J.;
Lisowsky, Petro;
Mescall, Devan

Publication type:

Article

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities.

Published in:

Accounting Review, 2013, v. 88, n. 6, p. 2025, doi. 10.2308/accr-50544

By:

Chun Keung Hoi;
Qiang Wu;
Hao Zhang

Publication type:

Article

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences.

Published in:

Accounting Review, 2005, v. 80, n. 1, p. 137, doi. 10.2308/accr.2005.80.1.137

By:

Hanlon, Michelle

Publication type:

Article

Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy.

Published in:

Accounting Review, 2000, v. 75, n. 4, p. 469, doi. 10.2308/accr.2000.75.4.469

By:

K. Hung Chan;
Phyllis Lai Lan Mo

Publication type:

Article

Banks, Taxes, and Nonbank Competition.

Published in:

Journal of Financial Services Research, 2019, v. 55, n. 1, p. 1, doi. 10.1007/s10693-017-0277-2

By:

Pennacchi, George

Publication type:

Article

Corporate and personal income tax declarations.

Published in:

International Tax & Public Finance, 2007, v. 14, n. 3, p. 281, doi. 10.1007/s10797-006-9001-0

By:

Goerke, Laszlo

Publication type:

Article

Corporate tax -- a new paradigm is needed! -- II. A new global value-added tax is needed instead of a corporate tax.

Published in:

Competitio, 2021, v. 20, n. 1/2, p. 1, doi. 10.21845/comp/2021/1-2/3

By:

LÁSZLÓ, TÖRÖK

Publication type:

Article

Taxation on Transfer of Going Concern ("TOGC") in Brazil: Essential Requirements for Tax Exemptions on the Sale of Whole Business Unit.

Published in:

International Tax Journal, 2014, v. 40, n. 6, p. 19

By:

Castro, Leonardo F. M.

Publication type:

Article

Corporate tax avoidance: data truncation and loss firms.

Published in:

Review of Accounting Studies, 2018, v. 23, n. 3, p. 1042, doi. 10.1007/s11142-018-9448-0

By:

Henry, Erin;
Sansing, Richard

Publication type:

Article

CONCEPTUAL NATURE OF THE CORPORATE INCOME TAX.

Published in:: Accounting Historians Journal, 2009, v. 36, n. 2, p. 31, doi. 10.2308/0148-4184.36.2.31
Publication type:: Article

Depreciation after the 2003 Tax Act--Part 2.

Published in:

Strategic Finance, 2003, v. 85, n. 5, p. 15

By:

Cash, L. Stephen;
Dickens, Thomas L.

Publication type:

Article

THE INTERNATIONAL REPORTING STANDARDS AND TAXATION SYSTEM: CONNECTION OR DISCONNECTION?

Published in:

Economics & Management, 2011, v. 16, p. 73

By:

Nerudová, Danuše

Publication type:

Article

Corporate Tax Technology Advances: With the Pace of Change Can You Afford Not to Jump on Board?

Published in:

Tax Executive, 2008, v. 60, n. 6, p. 445

By:

Prow, Greg R.

Publication type:

Article

Bird's Eye View of the IRS: Practical Advice for Streamlining Your Audit.

Published in:

Tax Executive, 2007, v. 59, n. 2, p. 139

By:

Robison, David

Publication type:

Article

Accounting for Uncertainty in Income Taxes -- The Effect of FASB Interpretation No. 48.

Published in:

Tax Executive, 2006, v. 58, n. 4, p. 292

By:

Kimmelfield, Neil D.;
Horowitz, Lewis M.;
Davis, Paige L.

Publication type:

Article

Corporate Tax Departments and the New Focus on Corporate Criminality.

Published in:

Tax Executive, 2003, v. 55, n. 6, p. 478

By:

Michel, Scott D.

Publication type:

Article

The fast changing world of corporate taxation.

Published in:

Tax Executive, 1996, v. 48, n. 3, p. 178

By:

Cherecwich Jr., Paul

Publication type:

Article

Tax aspects of corporate finance.

Published in:: Tax Executive, 1995, v. 47, n. 4, p. 315
Publication type:: Article

La contabilización en el Impuesto SOBRE BENEFICIOS (I).

Published in:

Revista Contable, 2015, n. 37, p. 76

By:

Barroso, Carlos

Publication type:

Article

Auditoría fiscal: Impuesto sobre Sociedades, EJERCICIO 2015.

Published in:

Revista Contable, 2015, n. 37, p. 8

By:

Rojí Chandro, Luis Alfonso;
Rojí Pérez, Silvia

Publication type:

Article

EDITORIAL.

Published in:: Revista Contable, 2015, n. 37, p. 3
Publication type:: Article

Modificación tipos impositivos en CRÉDITOS FISCALES.

Published in:

Revista Contable, 2015, n. 35, p. 31

By:

Pérez, Ángel Alonso;
pousa Soto, Raquel

Publication type:

Article

Fiscalidad práctica: gastos no deducibles en el Impuesto sobre Sociedades (Ley 27/2014). DE LA PRÁCTICA a la teoría.

Published in:

Revista Contable, 2015, n. 34, p. 60

By:

Rojí Chandro, Luis Alfonso;
Rojí Pérez, Silvia

Publication type:

Article

The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea.

Published in:

Journal of International Financial Management & Accounting, 2009, v. 20, n. 1, p. 79, doi. 10.1111/j.1467-646X.2009.01027.x

By:

Choi, Won-Wook;
Lee, Ho-Young;
Jun, Byung Wook

Publication type:

Article

THE VOLUNTARY PRESENTATION OF VALUE ADDED STATEMENTS IN AUSTRALIA: A POLITICAL COST PERSPECTIVE.

Published in:

Accounting & Finance, 1991, v. 31, n. 1, p. 1, doi. 10.1111/j.1467-629X.1991.tb00250.x

By:

Deegan, Craig;
Hallam, Anthony

Publication type:

Article

Gewerbesteuer/Unwandlungen: Formwechsel einer Personen- in eine Kapitalgesellschaft, Begriff der Überführung oder Übertragung, Besitzzeitanrechnung.

Published in:: FinanzRundschau, 2019, v. 101, n. 21, p. 1010, doi. 10.9785/fr-2019-1012109
Publication type:: Article

How Potent Do Business Students View The IRS and Related Business Issues?

Published in:

Organization Development Journal, 2009, v. 27, n. 3, p. 97

By:

Piotrowski, Chris;
Guyette Jr., Roger W.

Publication type:

Article

New York State and City Prior Net Operating Loss Conversion.

Published in:

CPA Journal, 2016, v. 86, n. 6, p. 72

By:

Rosenthal, Corey;
Rabinowitz, Peter;
Yang, Annie

Publication type:

Article

Tax collection, recovery and enforcement issues for insolvent entities.

Published in:

Australian Tax Forum, 2016, v. 31, n. 3, p. 425

By:

Villios, Sylvia

Publication type:

Article

Alternative formulation for the estimation of cost of funds: sensitivity analysis.

Published in:

Revista Española de Capital Riesgo, 2015, n. 3, p. 17

By:

Santibáñez, Javier;
Alcañiz, Leire;
Gómez-Bezares, Fernando

Publication type:

Article

The Integration of Insurance and Taxes in Corporate Pension Strategy.

Published in:

Journal of Finance (Wiley-Blackwell), 1985, v. 40, n. 3, p. 943, doi. 10.1111/j.1540-6261.1985.tb05022.x

By:

BICKSLER, JAMES L.;
CHEN, ANDREW H.

Publication type:

Article

Debt and Taxes and Uncertainty.

Published in:

Journal of Finance (Wiley-Blackwell), 1985, v. 40, n. 3, p. 637, doi. 10.1111/j.1540-6261.1985.tb04986.x

By:

ROSS, STEPHEN A.

Publication type:

Article

Tax Advantages for Sales-Based Royalties.

Published in:

CPA Journal, 2011, v. 81, n. 9, p. 32

By:

Joseffer, Alice A.

Publication type:

Article

Inside the New Schedule M-3.

Published in:

CPA Journal, 2006, v. 76, n. 9, p. 48

By:

Castellano, Donna

Publication type:

Article

A REVIEW OF RESEARCH ON CORPORATE TAX AGGRESSIVENESS AND THE LEVERAGE PUZZLE.

Published in:

Journal of the Australasian Tax Teachers Association, 2016, v. 11, n. 1, p. 139

By:

Nguyen, H. Khiem (jonathan)

Publication type:

Article

Beta Geared and Ungeared: An Extension.

Published in:

Accounting & Business Research, 1983, v. 13, n. 50, p. 128, doi. 10.1080/00014788.1983.9729741

By:

Schnabel, Jacques A.

Publication type:

Article

Practicing Solo.

Published in:

2017

By:

Burkert, Rod P.

Publication type:

Interview

OPTIMAL INVENTORY ORDERING POLICY WITH TAX PAYMENTS UNDER FIFO AND LIFO ACCOUNTING SYSTEMS.

Published in:

Management Science, 1979, v. 25, n. 8, p. 729, doi. 10.1287/mnsc.25.8.729

By:

Cohen, Morris A.;
Pekelman, Dov

Publication type:

Article

How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China.

Published in:

Journal of International Accounting Research, 2020, v. 19, n. 2, p. 19, doi. 10.2308/jiar-19-046

By:

Chang, Hsihui;
Dai, Xin;
He, Yurun;
Wang, Maolin

Publication type:

Article

DEPRECIATION UNDER THE LAW OF THE SLOVAK REPUBLIC AND ITS RECENT CHANGES IN RESPONSE TO THE ETHICAL ASPECT OF PUBLIC FINANCE.

Published in:

Intellectual Economics, 2012, v. 6, n. 2, p. 213

By:

Dobiš, Jaroslav;
Víghová, Agneša

Publication type:

Article

WILL INTANGIBLES TRIP YOU UP?

Published in:

Strategic Finance, 2015, v. 97, n. 5, p. 41

By:

ADAMS, MOLLIE T.;
INGER, KERRY K.;
MECKFESSEL, MICHELE D.

Publication type:

Article

Practical Lessons in Applying Accounting Standards.

Published in:

2013

By:

Pounder, Bruce

Publication type:

Case Study

It's Time to Get Rid of LIFO Conformity.

Published in:

2004

By:

Bahnson, Paul R.;
Miller, Paul B.W.

Publication type:

Editorial

The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders.

Published in:

Ovidius University Annals, Series Economic Sciences, 2015, v. 15, n. 2, p. 539

By:

Popa, Nicu;
Popa, Adriana Florina

Publication type:

Article

Merger Strategies of Economic Entities: Fiscal and Accounting Consequences.

Published in:

Ovidius University Annals, Series Economic Sciences, 2012, v. 12, n. 2, p. 987

By:

Mirela, Baba Camelia

Publication type:

Article

The Dollar Value LIFO Pooling Decision: The Conventional Wisdom Is Too General.

Published in:

Accounting Horizons, 1989, v. 3, n. 4, p. 57

By:

Cron, William R.;
Hayes, Randall B.

Publication type:

Article

La politique fiscalo-comptable des entreprises françaises: une étude exploratoire.

Published in:

Accounting Auditing Control / Comptabilité Contrôle Audit, 2002, v. 8, n. 1, p. 89, doi. 10.3917/cca.081.0089

By:

Rossignol, Jean-Luc

Publication type:

Article

Theories and Empirical Proxies for Corporate Tax Avoidance.

Published in:

Journal of Applied Business & Economics, 2015, v. 17, n. 3, p. 21

By:

Lee, B. Brian;
Dobiyanski, Alfreda;
Minton, Susan

Publication type:

Article

Una propuesta de base imponible para el impuesto de flujos de caja de sociedades.

Published in:

Intangible Capital, 2013, v. 9, n. 4, p. 945, doi. 10.3926/ic.403

By:

Barroso, Lourdes Jerez;
Quirós, Joaquín Texeira

Publication type:

Article