Works matching DE "INCOME accounting"

Results: 423

Beyond numbers: A critical and cultural approach to accounting, finance, and actuarial science.

Published in:

Revista Contabilidade & Finanças - USP, 2025, v. 35, n. 97, p. 1, doi. 10.1590/1808-057x20249048.en

By:

Vasconcelos, Angélica

Publication type:

Article

Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details?

Published in:

Journal of Emerging Technologies in Accounting, 2021, v. 18, n. 2, p. 185, doi. 10.2308/JETA-19-03-23-10

By:

Yoon, Kyunghee;
Pearce, Timothy

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

Cost Stickiness in the New Zealand Charity Sector.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500124

By:

Habib, Ahsan;
Hedy Jiaying Huang

Publication type:

Article

LA DEFRAUDACIÓN TRIBUTARIA A TRAVÉS DE SOCIEDADES PANTALLA.

Published in:

Anuario de la Facultad de Derecho de la Universidad de Alcalá, 2024, v. 17, p. 265, doi. 10.14679/3907

By:

BERMEJO FERNÁNDEZ, ALEJANDRO

Publication type:

Article

Aggregate earnings-returns relation: insights from REITs.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2122329

By:

Ali, Ijaz

Publication type:

Article

The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2096800

By:

Son, Min-Ho;
Jeong, Kyunbeom

Publication type:

Article

An empirical investigation of remittances and financial inclusion nexus in Sub-Saharan Africa.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1712126

By:

Oyelami, Lukman.O.;
Ogundipe, Adeyemi A.;
Ogundipe, Adeyemi

Publication type:

Article

Discussion of Changes in Accounting Techniques and Stock Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 3, p. 39, doi. 10.2307/2489861

By:

BICKSLER, JAMES L.

Publication type:

Article

A Unified Theory of Depreciation.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 1, p. 28, doi. 10.2307/2490217

By:

BURT, OSCAR R.

Publication type:

Article

Interim Income Determination: An Examination of the Effects of Alternative Measurement Techniques.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 2, p. 215, doi. 10.2307/2489930

By:

FOGELBERG, GRAEME

Publication type:

Article

Discussion of The Time Series Behavior of Earnings.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 3, p. 104, doi. 10.2307/2674695

By:

Kaplan, Robert S.

Publication type:

Article

Discussion of The Time Series of Behavior of Earnings.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 3, p. 100, doi. 10.2307/2674694

By:

JENSEN, MICHAEL C.

Publication type:

Article

Discretionary Accounting Decisions and Income Normalization.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 2, p. 260, doi. 10.2307/2490111

By:

White, Gary E.

Publication type:

Article

A Note on Income Smoothing in the Chemical Industry.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 2, p. 253, doi. 10.2307/2490110

By:

Dascher, Paul E.;
Malcom, Robert E.

Publication type:

Article

Tax Allocation for Differences in Original Bases.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 2, p. 217, doi. 10.2307/2490108

By:

Nurnberg, Hugo

Publication type:

Article

An Empirical Study of Changes in Accounting Policy.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1969, v. 7, n. 2, p. 196, doi. 10.2307/2489965

By:

Cushing, Barry E.

Publication type:

Article

Income Manipulation and the Purchase-Pooling Choice.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1969, v. 7, n. 2, p. 188, doi. 10.2307/2489964

By:

Copeland, Ronald M.;
Wojdak, Joseph F.

Publication type:

Article

Depreciation Theory and Capital Gains.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1968, v. 6, n. 1, p. 149, doi. 10.2307/2490133

By:

Brief, Richard P.

Publication type:

Article

Inequality And Globalization: Improving Measurement Through Integrated Financial Accounts.

Published in:

International Social Science Review, 2024, v. 100, n. 4, p. 1

By:

Okori Uneke

Publication type:

Article

Internal Auditing in Hospitals.

Published in:

Hospital Topics, 2003, v. 81, n. 4, p. 13, doi. 10.1080/00185860309598029

By:

Edwards, Don;
Kusel, Jim;
Oxner, Tom

Publication type:

Article

ДОХОДИ БЮДЖЕТНИХ УСТАНОВ ЯК ОБ'ЄКТ БУХГАЛТЕРСЬКОГО ОБЛІКУ

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2023, n. 3/4, p. 7, doi. 10.35774/ibo2023.03-04.007

By:

Валентина, Глухова

Publication type:

Article

ГЕНЕЗИС СТАНОВЛЕННЯ ОБЛІКОВОЇ СИСТЕМИ МАЛИХ ПІДПРИЄМСТВ В УКРАЇНІ.

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2019, n. 1/2, p. 26, doi. 10.35774/ibo2019.01.026

By:

Ірина, Белова;
Наталія, Семенишена;
Оксана, Мельничук

Publication type:

Article

COMPARISON OF TRADITIONAL, ENVIRONMENTAL AND SUSTAINABILITY ACCOUNTING SYSTEMS.

Published in:

Journal of Economics & Management Research, 2014, v. 3, p. 26

By:

FÜLÖP, GYULA;
HERNÁDI, BETTINA HÓDI

Publication type:

Article

Not Random and Not Ignorable. An Examination of Nonresponse to Income Question in the European Social Survey, 2008–2018.

Published in:

Field Methods, 2024, v. 36, n. 3, p. 213, doi. 10.1177/1525822X231194178

By:

Jabkowski, Piotr;
Piekut, Aneta

Publication type:

Article

A REFORMULATION OF THE API APPROACH TO EVALUATING ACCOUNTING INCOME NUMBERS.

Published in:

Journal of Financial & Quantitative Analysis, 1977, v. 12, n. 3, p. 499, doi. 10.2307/2330549

By:

Winsen, Joseph K.

Publication type:

Article

EFFICIENT CAPITAL MARKETS AND THE INFORMATION CONTENT OF ACCOUNTING NUMBERS.

Published in:

Journal of Financial & Quantitative Analysis, 1974, v. 9, n. 2, p. 139, doi. 10.2307/2330089

By:

Emery, John T.

Publication type:

Article

Reserves for Future Costs and Losses.

Published in:

Financial Analysts Journal, 1970, v. 26, n. 1, p. 45, doi. 10.2469/faj.v26.n1.45

By:

Bernstein, Leopold A.

Publication type:

Article

Conventional Principal and Income Accounting and Its Effect on Institutional Investment Policy.

Published in:

Financial Analysts Journal, 1969, v. 25, n. 2, p. 60, doi. 10.2469/faj.v25.n2.60

By:

Baldwin, Rosecrans

Publication type:

Article

Required Minimum Distributions.

Published in:

Compensation & Benefits Review, 2020, v. 52, n. 4, p. 127, doi. 10.1177/0886368720925187

By:

Kilgour, John G.

Publication type:

Article

Inflation, Translation and Conflicts in Statement of Financial Accounting Standards.

Published in:

Journal of International Financial Management & Accounting, 1989, v. 1, n. 2, p. 152, doi. 10.1111/j.1467-646X.1989.tb00008.x

By:

Adler, Michael;
Harris, Trevor S.

Publication type:

Article

ACCOUNTING POLICIES REGARDING SUBSIDIES IN AGRICULTURE.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2009, v. 11, n. 3, p. 1

By:

Hațegan, Camelia-Daniela;
Imbrescu, Carmen-Mihaela;
Megan, O. O.

Publication type:

Article

PARTICULAR CASES REGARDING THE ACCOUNTING AND FISCALITY OF INCOME.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2009, v. 11, n. 3, p. 1

By:

Bengescu, Marcela

Publication type:

Article

Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures.

Published in:

Accounting Review, 2022, v. 97, n. 5, p. 301, doi. 10.2308/TAR-2018-0293

By:

Fiechter, Peter;
Novotny-Farkas, Zoltán;
Renders, Annelies

Publication type:

Article

Income Smoothing through R&D Management and Earnings Informativeness.

Published in:

Accounting Review, 2022, v. 97, n. 3, p. 25, doi. 10.2308/TAR-2018-0692

By:

Baik, Bok;
Gunny, Katherine A.;
Jung, Boochun;
Park, Duri

Publication type:

Article

Comprehensive Income: Who's Afraid of Performance Reporting?

Published in:

Accounting Review, 2010, v. 85, n. 1, p. 97, doi. 10.2308/accr.2010.85.1.97

By:

Bamber, Linda Smith;
John Jiang;
Petroni, Kathy R.;
Isabel Yanyan Wang

Publication type:

Article

Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices.

Published in:

Accounting Review, 2002, v. 77, n. 1, p. 161, doi. 10.2308/accr.2002.77.1.161

By:

Smith, Michael J.

Publication type:

Article

The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive...

Published in:

Accounting Review, 1999, v. 74, n. 4, p. 459, doi. 10.2308/accr.1999.74.4.459

By:

Baber, William R.;
Sok-Hyon Kang;
Kumar, Krishna R.

Publication type:

Article

Income Approach Techniques in Central Assessment Appraisals.

Published in:

Journal of Property Tax Assessment & Administration, 2013, v. 10, n. 3, p. 5, doi. 10.63642/1357-1419.1152

By:

TEGARDEN, THOMAS K.

Publication type:

Article

Livelihood Pattern of Riverine Areas of Dibrugarh District and its Prospects of Livelihood Diversification.

Published in:

Quarterly Research Journal of Plant & Animal Sciences / Bhartiya Krishi Anusandhan Patrika, 2022, v. 37, n. 2, p. 187, doi. 10.18805/BKAP462

By:

Dutta, Sanjib Kumar

Publication type:

Article

The British Institute of Non-Destructive Testing: NOTICE OF MEETING.

Published in:

Insight: Non-Destructive Testing & Condition Monitoring, 2024, v. 66, n. 6, p. 336

By:

Gilbert, David

Publication type:

Article

Evolutionary game analysis for multi‐level collaborative governance under public crisis in China: From a value perception perspective.

Published in:

Risk Analysis: An International Journal, 2024, v. 44, n. 3, p. 582, doi. 10.1111/risa.14190

By:

Chen, Yingxin;
Liu, Xin;
Tadikamalla, Pandu R.;
Qu, Mingming;
Wang, Yiting

Publication type:

Article

Tax aggressiveness as a determining factor of conditional conservatism in Brazil.

Published in:

Revista Contabilidade & Finanças - USP, 2022, v. 33, n. 90, p. 1, doi. 10.1590/1808-057x20221484.en

By:

Martinez, Antonio Lopo;
Luiz de Santana Júnior, Jorge;
Sena, Thiago Rios

Publication type:

Article

The Influence's Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 - 2018.

Published in:

Webology, 2020, v. 17, n. 2, p. 568, doi. 10.14704/WEB/V17I2/WEB17052

By:

Anggraeni, Erike;
Marpaung, Muslim;
Sisdianto, Ersi;
Cahya, Bayu Tri;
Kurniawan, Muhammad

Publication type:

Article

Beyond tax-survey combination: inequality and the blurry household-firm border.

Published in:

Journal of Economic Inequality, 2023, v. 21, n. 3, p. 537, doi. 10.1007/s10888-023-09566-w

By:

De Rosa, Mauricio;
Vilá, Joan

Publication type:

Article

Accounting for differences in income inequality across countries: tax-benefit policy, labour market structure, returns and demographics.

Published in:

Journal of Economic Inequality, 2021, v. 19, n. 1, p. 13, doi. 10.1007/s10888-020-09454-7

By:

Sologon, Denisa M.;
Van Kerm, Philippe;
Li, Jinjing;
O'Donoghue, Cathal

Publication type:

Article

ECONOMIC EVALUATION OF THE PROPOSED ROAD BETWEEN GOBABIS AND GROOTFONTEIN, NAMIBIA.

Published in:

South African Journal of Economics, 2008, v. 76, n. 4, p. 667, doi. 10.1111/j.1813-6982.2008.00220.x

By:

Pienaar, W. J.

Publication type:

Article

What contributes to rising inequality in large cities?

Published in:

Journal of Regional Science, 2024, v. 64, n. 5, p. 1760, doi. 10.1111/jors.12725

By:

Ayala, Luis;
Martín‐Román, Javier;
Vicente, Juan

Publication type:

Article

The effect of top incomes on inequality in South Africa.

Published in:

International Tax & Public Finance, 2019, v. 26, n. 5, p. 1018, doi. 10.1007/s10797-018-9529-9

By:

Hundenborn, Janina;
Woolard, Ingrid;
Jellema, Jon

Publication type:

Article

Gelişmekte Olan Ülkelerde Gelir Eşitsizliği Enerji Yoksulluğunun Belirleyicisi mi?

Published in:

Journal of Emerging Economies & Policy, 2023, v. 8, n. 2, p. 371

By:

Barış, Serap;
Demir, Derya

Publication type:

Article