Výsledky vyhľadávania - "TAX accounting"

How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets.

Autori: Cowx, Mary Glenn, Jennifer L. Kielty, Patrick a ďalší

Zdroj: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p1013-1044. 32p.

Predmety: *INCOME tax accounting, *EARNINGS management, *FINANCIAL statements, *INCOME tax, *BUSINESS revenue, *DEFERRED tax

Aplicación práctica de las últimas CONSULTAS de los BOICAC 137 al 141.

Autori: Capeáns Vales, Jorge¹

Zdroj: Técnica Contable y Financiera. jul/aug2025, Issue 87, p94-108. 15p.

Predmety: *ACCOUNTANTS, *TAX accounting, *REAL property, *AUDITORS, *ACCOUNTING

Nuevos requisitos de desglose: Reglas del Pilar dos, acuerdos de confirming y período medio de pago a: PROVEEDORES.

Autori: Barroso, Carlos¹

Zdroj: Técnica Contable y Financiera. jul/aug2025, Issue 87, p44-85. 42p.

Predmety: *LATE payment, *TAX accounting, *INVOICES, *TAX laws, *SUPPLIERS, *ACCOUNTING standards

Kann der im AStG kodifizierte Fremdvergleichsgrundsatz eine verdeckte Gewinnausschüttung des EStG suspendieren? – Eine Analyse der steuerlichen und bilanziellen Korrekturen von Nutzungsvorteilen im grenzüberschreitenden Dreiecksverhältnis

Autori: Zabel, Dana (AUTHOR)

Zdroj: FinanzRundschau. Apr2025, Vol. 107 Issue 8, p357-368. 12p.

Predmety: *INCOME distribution, *TAX accounting, *PARENT companies, *BUSINESS enterprises, SISTERS

Geografický termín: BERLIN (Germany)

Estimating the Laffer tax rate on capital income: cross‐base responses matter!

Autori: Lefebvre, Marie‐Noëlle Lehmann, Etienne Sicsic, Michaël

Zdroj: Scandinavian Journal of Economics. Apr2025, Vol. 127 Issue 2, p460-489. 30p.

Predmety: *INCOME tax accounting, *INCOME tax, *CAPITAL levy, *TAX rates, *INDUSTRIAL relations

The Financial Reporting Consequences of Last Chance Earnings Management.

Autori: Mayberry, Michael A. Rane, Scott G.

Zdroj: Journal of Business Finance & Accounting. Jun2025, Vol. 52 Issue 3, p1374-1403. 30p.

Predmety: *EARNINGS management, *INCOME tax accounting, *FINANCIAL statements, RESEARCH personnel, CONFIDENCE intervals

The tax reform as a watershed for tax-accounting research in Brazil.

Autori: Dal-Ri Murcia, Fernando Pinto, Alexandre Evaristo

Zdroj: Revista Contabilidade & Finanças - USP. 2025, Issue 98, p1-7. 7p.

Predmety: *TAX reform, *TAX accounting

Geografický termín: BRAZIL

Auswirkungen von Umwandlungen auf das steuerliche Einlagekonto und den Sonderausweis unter dem UmwStE 2025.

Autori: Moritz, Felix (AUTHOR)

Zdroj: Die Unternehmensbesteuerung (Ubg). Mar2025, Vol. 18 Issue 3, p182-188. 7p.

Predmety: *TAX accounting, *DISCLOSURE in accounting, *TAXATION, *CORPORATIONS, TRANSFORMATION groups

The Impact Prediction of Income Tax Standards on Company Performance: A Hybrid Spatial Artificial Intelligence Approach.

Autori: Abdullah, Sawsan Kareem¹ Sawsan1985621@gmail.com

Zdroj: International Journal of Management, Accounting & Economics. Mar2025, Vol. 12 Issue 3, p348-376. 29p.

Predmety: *ARTIFICIAL neural networks, *INCOME tax accounting, *ACCOUNTING standards, *ARTIFICIAL intelligence, *INVESTORS

TAX BEHAVIOR AND EARNINGS BEHAVIOR OF CORPORATE MANAGERS: CASE OF BANKS AND DECENTRALIZED FINANCIAL SYSTEMS IN BENIN.

Autori: Dèwanou Comlan Agossadou, Stanislas Théodule Médard¹ meagoss@yahoo.fr

Zdroj: Journal of Business Management & Accounting. Jan2025, Vol. 15 Issue 1, p30-54. 25p.

Predmety: *CORPORATE tax accounting, *EARNINGS management, *CORPORATE finance, *INTERNAL revenue law, *PROFITABILITY, *BANKING industry

Geografický termín: BENIN

Aderência entre os Sistemas de Coleta de Dados e seus Efeitos sobre a Prestação de Contas dos Entes Federados Brasileiros.

Alternate Title: Adherence between Data Collection Systems and their Effects on the Accountability of Brazilian Federated Entities.

Autori: Vaz de Lima, Diana Feliciano Lino, André Brito de Oliveira, Johnatan a ďalší

Zdroj: Sociedade, Contabilidade e Gestão. jan-abr2025, Vol. 20 Issue 1, p3-18. 16p.

Predmety: *FINANCIAL management, *TAX accounting, *FINANCIAL accountability, *LOCAL government, *ACCOUNTANTS

EXPLORING THE IMPACT OF TAX SOCIAL RESPONSIBILITY ON CORPORATE TAX ACCOUNTING AND FINANCIAL TRANSPARENCY.

Autori: ISMAEL, SAHAR KHALEEL AJINA, AYMEN NACEUR

Zdroj: TPM: Testing, Psychometrics, Methodology in Applied Psychology. 2025 Supplement, Vol. 32, p1137-1145. 9p.

Predmety: *TAX accounting, *SOCIAL responsibility of business, *SUSTAINABLE investing, *TAX administration & procedure, *ETHICAL decision making, *CORPORATE image, *FINANCIAL disclosure, *REGULATORY compliance

150 Jahre Maßgeblichkeitsgrundsatz – Zwischenbilanz und Prognose.

Autori: Jürgen Marx, Franz (AUTHOR)

Zdroj: FinanzRundschau. Nov2024, Vol. 106 Issue 21, p969-976. 8p.

Predmety: *TAX accounting, *CAPITAL gains tax, *CAPITAL gains, *REFORMS

Geografický termín: BREMEN (Germany), SAXONY (Germany)

The 40th Annual TEI-SJSU High Tech Tax Institute Conference on Nov. 4-5, 2024: R&D in Uncertain Tax Times.

Autori: Jing Luo¹

Zdroj: Contemporary Tax Journal. Winter2024, Vol. 13 Issue 2, p15-18. 4p.

Predmety: *INCOME tax accounting, *TAX credits, *GOVERNMENT revenue, *FISCAL policy, *FINANCIAL risk, *ELECTRONIC filing of tax returns

Ulrich Prinz zur Vollendung des 70. Lebensjahrs.

Autori: Drüen, Klaus-Dieter (AUTHOR)

Zdroj: FinanzRundschau. Jul2025, Vol. 107 Issue 13, p585-586. 2p.

Predmety: *TAX accounting, *LAW firms, *ACCOUNTING laws, *EXPERTISE, BIRTHDAYS

Geografický termín: COLOGNE (Germany)

Osoby: HEINE, Heinrich, 1797-1856

Are you doing all you can to keep the cash method for your clients?

Autori: Walsh, Kevin J.¹ thetaxadviser@aicpa.org

Zdroj: Tax Adviser. Aug2025, Vol. 56 Issue 8, p46-60. 15p.

Predmety: *TAX accounting, *CASH flow, *TAX laws, *LIMITED partnership, *TAX benefits

تأثير تطبيق الرقمنة والفاتورة الالكترونية على المحاسبة الضريبية على الدخل للاقتصاد تحت الطلب (Gig Economy) في مصر : دراسة اختبارية.

Alternate Title: The effect of Digitalization and Electronic Invoice on Tax Accounting on the income realized from (Gig Economy) in Egypt: An Empirical Study.

Autori: دعاء محمد صادق¹

Zdroj: Journal of Accounting & Auditing (2314-4793). Aug2024, Vol. 13 Issue 2, p101-226. 126p.

Predmety: *INCOME tax accounting, *GIG economy, *TAX accounting, *GROSS income, PEARSON correlation (Statistics)

Retour sur la journée « Arrêté des comptes 2024 ».

Autori: ESCHENBRENNER, Nicolas¹

Zdroj: Revue Française de Comptabilité. Feb2025, Issue 594, p3-5. 3p.

Predmety: *FINANCIAL statements, *TAX accounting, *ACCOUNTING, CHARGE transfer, DEFINITIONS

Qualidade da informação contábil e fiscal no Brasil.

Alternate Title: Quality of accounting and tax information in Brazil.
Calidad de la información contable y tributaria en Brasil.

Autori: Alves Correa Silva, Maysa Siqueira Araújo Soares, Cíntia Estevão Barbosa Neto, João

Zdroj: Revista Ambiente Contábil. Jan-Jun2025, Vol. 17 Issue 1, p330-347. 36p.

Predmety: *TAX accounting, *INTERNET access, *MUNICIPAL officials & employees, *CITIES & towns, *ACQUISITION of data

Реформування об’єкта оподаткування податком на прибуток: ретроспективний аналіз нормативно-правової бази.

Alternate Title: Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework.

Autori: Ковценюк, Ганна¹ anna.kovcenyk@gmail.com

Zdroj: Accounting & Finance / Oblìk ì Fìnansi. 2024, Vol. 104 Issue 2, p46-57. 12p.

Predmety: *INCOME tax accounting, *INCOME tax, *BUSINESS development, *TAX accounting, *ACCOUNTING methods, *CORPORATE taxes