Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Michael S. Schadewald"'
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 37, Iss 1 (1997)
Em 1996, o Brasil adotou um sistema internacional de impostos de renda para empresas. Este sistema representa uma mudança fundamental em como o governo brasileiro trata as transações internacionais e as estratégias para minimizar os impostos para
Externí odkaz:
https://doaj.org/article/c1a6c4dbe3304827b6491f2189e28fb8
Publikováno v:
The ATA Journal of Legal Tax Research. 13:54-85
This monograph examines the history of selected important book-tax differences since the inception of the income tax and the financial and tax reporting that has evolved over time that addresses these differences. The purpose is to provide a framewor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::43b6943e209548a49413c0b09fdf281d
https://doi.org/10.2308/jltr-51088
https://doi.org/10.2308/jltr-51088
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 10:177-196
Effective tax rates can have a significant effect on a firm’s cash flows and reported earnings. As the operations of U.S. companies become increasingly global in scope, an important issue is how their foreign operations impact their effective tax r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::681e31bf311a61f881c90fecedcbe04e
https://doi.org/10.1016/s1061-9518(01)00043-x
https://doi.org/10.1016/s1061-9518(01)00043-x
Autor:
Michael S. Schadewald
Publikováno v:
Journal of the American Taxation Association. 21:76-93
Tax educators are recognizing the increased importance of international and multistate tax issues in accounting practice, and the corresponding need to introduce accounting students to the basic principles of multijurisdictional taxation. Obstacles t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78cdce79b84a42cce6e360f8d8556785
https://doi.org/10.2308/jata.1999.21.1.76
https://doi.org/10.2308/jata.1999.21.1.76
Publikováno v:
Revista de Administração de Empresas. 37:41-52
In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fdcafe5772f6123f6b053b973c2cf38
https://doi.org/10.1590/s0034-75901997000100005
https://doi.org/10.1590/s0034-75901997000100005
Publikováno v:
Journal of Accounting Education. 13:45-58
An important part of accounting curriculum reform is a movement away from traditional methods of organizing accounting courses toward improved organization schemes. Two basic approaches to organizing the content of tax courses are a transaction-based
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7194b3b7726b533d5e693b4471bddbdb
https://doi.org/10.1016/0748-5751(94)00022-0
https://doi.org/10.1016/0748-5751(94)00022-0
Publikováno v:
Psychological Reports. 77:379-382
Tversky's (1977) diagnosticity hypothesis predicts that the perceived similarity of two objects depends on the broader set of objects which form the context for judging similarity. This study examined this prediction in an applied setting in which 77
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e41f75f2dd797f14b830a3a53b6cf6b1
https://doi.org/10.2466/pr0.1995.77.2.379
https://doi.org/10.2466/pr0.1995.77.2.379
Publikováno v:
Managerial Finance. 21:36-51
The separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in corporate governance. From the shareholders' perspective, an effective compensa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0a2808f42f2944ef82c77e6ecc472f28
https://doi.org/10.1108/eb018505
https://doi.org/10.1108/eb018505
Publikováno v:
Organizational Behavior and Human Decision Processes. 58:136-152
Research indicates that decisions are affected by how outcomes are framed. Mental accounting is a type of framing in which individuals are hypothesized to form psychological accounts for the costs and benefits of outcomes. Prior research has focused
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba7e52c8400c14fd90fbc294214e66d5
https://doi.org/10.1006/obhd.1994.1031
https://doi.org/10.1006/obhd.1994.1031
Publikováno v:
Contemporary Accounting Research. 10:505-545
Consumption taxes of various forms are of increasing importance worldwide. This study employs a laboratory market design to investigate differential market reactions to three consumption tax forms while holding all other factors constant. Ten laborat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d8669dd15a06aeb85912cd5781e3d922
https://doi.org/10.1111/j.1911-3846.1994.tb00404.x
https://doi.org/10.1111/j.1911-3846.1994.tb00404.x