Zobrazeno 1 - 10
of 283
pro vyhledávání: '"book-tax differences"'
Autor:
Saragih, Arfah Habib, Ali, Syaiful
Publikováno v:
Journal of Financial Reporting and Accounting, 2022, Vol. 22, Issue 3, pp. 546-563.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-09-2021-0281
Autor:
Muhammad Hammam Al Hashfi, Dwi Martani
Publikováno v:
Jurnal Kajian Akuntansi, Vol 7, Iss 2, Pp 159-180 (2023)
The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employe
Externí odkaz:
https://doaj.org/article/ad01afb34b97438d9fdde8317b645a1d
Autor:
Kobbi-Fakhfakh, Sameh, Bougacha, Fatma
Publikováno v:
Journal of Financial Reporting and Accounting, 2023, Vol. 21, Issue 4, pp. 847-866.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-06-2022-0216
Autor:
Hang Liu, Yichao Zhao
Publikováno v:
China Journal of Accounting Studies, Vol 10, Iss 3, Pp 301-322 (2022)
Extensive studies have found that investors misprice book-tax differences (BTDs). We take the accelerated depreciation policies of fixed assets implemented in China since 2014 as the research setting and investigate the following issues: When a tempo
Externí odkaz:
https://doaj.org/article/7feb3abae80140b790f960e353861458
Publikováno v:
JPPI (Jurnal Penelitian Pendidikan Indonesia), Vol 9, Iss 2 (2023)
The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if
Externí odkaz:
https://doaj.org/article/eb92cd1d77ce48e7b1e02f9c0a38820e
Publikováno v:
Revista Ambiente Contábil, Vol 14, Iss 1, Pp 110-130 (2022)
Objetivo: A pesquisa tem como objetivo identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas. Metodologia: A BTD (Book-Tax Differences), a ETRc (C
Externí odkaz:
https://doaj.org/article/c54b3641b27d4bc49c92887ae33f7551
Publikováno v:
Revista Contabilidade & Finanças, Vol 33, Iss 88, Pp 96-111 (2021)
ABSTRACT This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD).
Externí odkaz:
https://doaj.org/article/44793f1af47841d2942892238cdd6ba9
Publikováno v:
Revista de Contabilidade e Organizações, Vol 16 (2022)
Esta pesquisa se propôs a investigar se a corrupção percebida, característica do ambiente institucional dos países, apresenta relação com a book-tax differences anomal (BTDA) das companhias abertas. A amostra contempla 170.543 observações, p
Externí odkaz:
https://doaj.org/article/6892acd1ccb24eda90a655d1773369b7