Zobrazeno 1 - 10
of 427
pro vyhledávání: '"CONTINGENT LIABILITY"'
Autor:
van Beest, Ferdy, Pinsker, Robert
Publikováno v:
Managerial Auditing Journal, 2024, Vol. 39, Issue 3, pp. 217-237.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-04-2023-3895
Akademický článek
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Autor:
Simionescu, Mihaela
Publikováno v:
Journal of Academic Research in Economics (JARE). 10(1):158-169
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=713584
Autor:
Kishore, Kamal
Publikováno v:
Journal of Academic Research in Economics (JARE). 10(1):143-157
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=713583
Autor:
Lizelle Calitz, Linda van Zyl
Publikováno v:
Journal of Economic and Financial Sciences, Vol 9, Iss 1, Pp 174-193 (2016)
Section 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of this
Externí odkaz:
https://doaj.org/article/66698e1b5ec441c8a4a60593baad6f58
Publikováno v:
Macroeconomics and Finance in Emerging Market Economies. 16:57-79
Recognizing the increasing precedence of fiscal shocks leading to a deterioration in states’ debt due to the realization of contingent liabilities, this study assesses the debt sustainability of In...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dd4b00a35834248dc0654061cd94a0df
https://doi.org/10.1080/17520843.2021.1948171
https://doi.org/10.1080/17520843.2021.1948171
Publikováno v:
Ekonomska Istraživanja, Vol 0, Iss 0, Pp 1-21 (2021)
Economic research-Ekonomska istraživanja
Volume 35
Issue 1
Economic research-Ekonomska istraživanja
Volume 35
Issue 1
The pandemic crisis, responsible for increased levels of financing with public debt and contingent liabilities, may trigger another debt crisis across the European Union. Our research indicates that member states are increasingly willing to use publi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5a3181b091c1345352cf107d5b8c1102
https://doaj.org/article/26443c4961f34d969c3292e6e55ae3e6
https://doaj.org/article/26443c4961f34d969c3292e6e55ae3e6
Publikováno v:
Quipukamayoc, Volume: 29, Issue: 59, Pages: 16-9, Published: 27 MAY 2021
RESUMEN Objetivo: Describir los conceptos de pasivos, provisiones y pasivos contingentes a partir de aspectos relevantes de la Teoría de Probabilidades. Método: La investigación fue cualitativa, descriptiva, no experimental con el uso del método
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::601ac46dd3c2b1073626664125ecc60b
https://doi.org/10.15381/quipu.v29i59.20143
https://doi.org/10.15381/quipu.v29i59.20143
Publikováno v:
Asian Review of Accounting. 29:150-172
PurposePrior studies document a positive relation between stock prices and tax-related contingent liability, unrecognized tax benefits (UTBs) and interpret the finding as evidence that investors reward tax aggressiveness. The purpose of this paper is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5738824a20f160827710f7f8bff22c53
https://doi.org/10.1108/ara-07-2020-0111
https://doi.org/10.1108/ara-07-2020-0111
Publikováno v:
Journal of Behavioral Finance. 23:316-326
A company’s operational uncertainty resulting from economic activity could be measured by its contingent liabilities. When the contingent liabilities are forecasted by the analysts, the dispersed a...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d6125e1529a82cf17b0bc0180a31ea3
https://doi.org/10.1080/15427560.2020.1867550
https://doi.org/10.1080/15427560.2020.1867550