Zobrazeno 1 - 10
of 87
pro vyhledávání: '"temporary differences"'
Autor:
Oresharov, Nikolay
Publikováno v:
ПРИНОСИТЕ НА СЧЕТОВОДСТВОТО В ИКОНОМИЧЕСКАТА НАУКА : Сборник с доклади от юбилейна международна научна конференция по повод 100-годишнината на катедра "Счетоводство и анализ" / ACCOUNTING AND ITS CONTRIBUTION TO THE ECONOMIC SCIENCE. :208-217
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=877019
Autor:
A. A. Aksent’ev
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 4, Pp 34-50 (2021)
Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corpor
Externí odkaz:
https://doaj.org/article/f5a3de1df97d463096d7db03b522624a
Akademický článek
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Autor:
T. V. Voronchenko, N. V. Rybkina
Publikováno v:
Путеводитель предпринимателя, Vol 0, Iss 34, Pp 84-95 (2020)
The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit busin
Externí odkaz:
https://doaj.org/article/0d38f268ed85485bb1cba0555df0ab5b
Autor:
Nor Shaipah Abdul Wahab, Tye Wei Ling, Adamu Pantamee Abdurrahman, Ooi Chee Keong, Nik Herda Nik Abdullah
Publikováno v:
Cogent Business & Management, Vol 8, Iss 1 (2021)
Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap. This study, therefore, attempts to investigate the effect
Externí odkaz:
https://doaj.org/article/d80bdc82e9a34decab605e6b9a0f6871
Autor:
Ranatarisza M.M.
Publikováno v:
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 74, Iss 2, Pp 79-89 (2018)
The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange.
Externí odkaz:
https://doaj.org/article/e5ee9b0e9156455ab1d9dbc47cbbc55c
Publikováno v:
Jurnal Ilmiah Wahana Akuntansi, Vol 12, Iss 1, Pp 64-83 (2017)
This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in
Externí odkaz:
https://doaj.org/article/12ffb7691ce14069a06718973a14032e
Autor:
Tye Wei Ling, Nor Shaipah Abdul Wahab
Publikováno v:
Cogent Business & Management, Vol 6, Iss 1 (2019)
This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia. The sources that impact BTD are unclear as previous studies incline to focus on aggre
Externí odkaz:
https://doaj.org/article/177c64b08a154240a071f448c2c3753d
Autor:
Mingjun Zhou
Publikováno v:
Review of Accounting and Finance, 2016, Vol. 15, Issue 1, pp. 65-84.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RAF-05-2014-0054
Publikováno v:
Jurnal Akuntansi, Vol 20, Iss 2, Pp 314-329 (2016)
Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel p
Externí odkaz:
https://doaj.org/article/ea755eaccaea44e48d3fc0b82c2d9616