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Advanced Search Results For "TAX accounting"

1 - 10 of 23,717 results for
 "TAX accounting"
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Implications of SECURE Act 2.0 on Retirement Decumulation Strategies: The revised SECURE Act would push back the age for RMDs, but the tax on accounts is still a concern.

Publication Type: Academic Journal

Source(s): Journal of Financial Planning. Sep2022, Issue 9, p46-51. 6p.

Abstract: The article discusses implications of Secure Act 2.0 on retirement dissimulation strategies. Topics include the Conventional Wisdom (CW) Strategy, after satisfying required minimum distribution (RMD), the less-tax-advantaged taxable accounts before wit...

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Análise dos Fatores Explicativos do Ranking da Qualidade da Informação Contábil e Fiscal.

Publication Type: Academic Journal

Source(s): GCG: Revista de Globalización, Competitividad & Gobernabilidad. Sep-Dec2022, Vol. 16 Issue 3, p101-116. 16p.

Abstract: Esta pesquisa analisa os fatores explicativos do Ranking da Qualidade da Informação Contábil e Fiscal dos municípios brasileiros para o ano de 2019. Utilizou-se, como métrica quantitativa, o modelo de regressão GLM com Distribuição Gama e função de lig...

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The effect of accounting for income tax uncertainty on tax‐deductible loss accruals for private insurers.

Publication Type: Academic Journal

Source(s): Journal of Risk & Insurance. Jun2022, Vol. 89 Issue 2, p505-544. 40p. 10 Charts, 2 Graphs, 1 Map.

Abstract: Little is known about the effects of accounting regulation on private insurers. In this paper, we examine the uniqueness of the tax deductibility of insurers' loss accruals. We find that private insurers' overstatement of loss accruals in tax planning ...

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Tax enforcement efforts and stock price crash risk: Evidence from China.

Publication Type: Academic Journal

Source(s): Journal of International Financial Management & Accounting. Jun2022, Vol. 33 Issue 2, p193-218. 26p.

Abstract: We propose that firms in regions with strong tax enforcement efforts have low stock price crash risk. Using a large sample of Chinese firms from 2003 to 2017, we find that tax enforcement efforts negatively affect future crash risk. This negative effec...

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Using the Linear Cash Taxes Paid Model in Accounting Research: Developing a Tax Model That Permits the Inclusion of Loss-Years.

Publication Type: Academic Journal

Source(s): Journal of Accounting & Finance (2158-3625). 2022, Vol. 22 Issue 3, p128-137. 10p.

Abstract: Accounting tax researchers generally do not use a linear tax function to test for corporate tax avoidance. Stemming from the cash ETR function from Edwards, Kubata, and Shevlin (2021) we develop the linear cash taxes paid model where cash taxes paid ar...

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Inflation Accounting in Terms of Tax Legislation and Accounting Standards in Turkey.

Publication Type: Academic Journal

Source(s): Journal of Accounting & Finance. Jan2022, Issue 93, p19-30. 12p.

Authors:

Abstract: Enflasyon, her yıl belirli bir miktarda mal ve hizmet satın almak için daha fazla para gerektiren belli bir dönem içinde fiyat seviyesinde önemli oranda meydana gelen artıştır. Finansal tablolar, bir işletmenin finansal durumunu ve faaliyet sonuçlarını...

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Why does affect matter in accounting: a review of experimental studies on the effect of affect.

Publication Type: Academic Journal

Source(s): Journal of Accounting Literature. 2022, Vol. 44 Issue 1, p1-39. 39p.

Abstract: Purpose: The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, th...

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TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED.

Publication Type: Academic Journal

Source(s): Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Feb2022, Issue 1, p117-126. 10p.

Abstract: Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the cancellation of the VAT code. These taxpayers may be r...

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Umgang mit „fehlerhafter Steuerbilanzierung“ in der Praxis – Bestandsaufnahme und Einzelfragen.

Publication Type: Academic Journal

Source(s): FinanzRundschau. 2022, Vol. 104 Issue 3, p101-106. 6p.

Authors:

Abstract: The article deals with incorrect tax accounting in practice inventory and individual questions in Germany. It mentions cursory error corrections in anticipatory, non-tax legal issues and in organizational structures, and accounting and valuation errors...

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Accounting for Defined-Contribution Nonqualified Deferred-Compensation Plans, and Related Topics.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Nov2019, Vol. 73 Issue 6, p62-75. 14p.

Abstract: This article presents two case studies, one illustrating accounting for defined-contribution nonqualified deferred-compensation plans and the other illustrating accounting for cash value life insurance. As background it reviews the traits of nonqualifi...

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