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20.897  Articles
1 of 2.091 pages  |  10  records  |  more records»
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones earn... see more

Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.Design/Methodology/Approach: We use a purposive sampling method from the manufactur... see more

Succès oblige, le Tax Shelter est devenu en quelques années la starlette du cinéma belge. Depuis 2004, grâce au Tax Shelter, les sociétés belges peuvent investir dans le cinéma, en échange d’une exonération fiscale. C’est avant tout un incitant fiscal don... see more

Congress reacted quickly to the accounting professions involvement in the Enron/Tyco International financial collapses in 2001. The Sarbanes-Oxley Act of 2002 was enacted and the Securities and Exchange Commission promulgated new reporting regulations aim... see more

This study aims to verify the usefulness of the tax avoidance proxy developed by Desai and Dharmapala (2006) in the setting where accounting-tax alignment is relatively high and aggressive tax planning is restricted. By using a large set of firms in Korea... see more

The major development variables was checked by the effects of taxation by using linear regression, and looking at the results and their discussions it is very clearly observed by the researchers that increased tax collection will boost the inflation, mean... see more

Ocean Beach Animal Shelter is a nonprofit decision case featuring a 501(c)(3) tax exempt organization experiencing serious board and CEO leadership problems that are endangering the organization’s mission achievement effectiveness and long-term viability.... see more

No ano de 2014 o Brasil sediou o maior campeonato de futebol do mundo, a Copa do Mundo da FIFA, evento este que reuniu as 32 melhores seleções nacionais da atualidade num torneio aguardado com empolgação por todos os amantes do esporte mais popular do pla... see more

La familia Cactaceae es un grupo de plantas suculentas que presenta dificultades en su taxonomía. La importancia ecológica radica en que cumplen un papel fundamental en el mantenimiento de los ecosistemas áridos, brindando servicios ecosistémicos tales co... see more

1 of 2.091 pages  |  10  records  |  more records»