Tax Consequences Of Exchanging A Partnership Interest For Services,
2025
University of Mississippi
Tax Consequences Of Exchanging A Partnership Interest For Services, Menachem Rosenberg
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 13, Number 2, February 1982,
2025
University of Mississippi
The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index 12 Months Ended January 1982,
2025
University of Mississippi
Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12 Months Ended January 1982,
2025
University of Mississippi
Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs,
2025
University of Mississippi
Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Planning For Loans To Participants From Qualified Plans After Erisa (Part I),
2025
University of Mississippi
Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman
Tax Adviser
No abstract provided.
Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate,
2025
University of Mississippi
Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate, Joan Ellenbogen
Tax Adviser
No abstract provided.
New Leasing Rules—Get Them While They’Re Hot,
2025
University of Mississippi
New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn
Tax Adviser
No abstract provided.
Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques,
2025
Charisma University, United Kingdom
Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh
BAU Journal - Science and Technology
Forensic accounting was developed after the widespread corruption in the world of business today. It is now considered a fundamental branch of accounting since it revolves around disputes and issues in the law that require accounting and legal knowledge and practices to be resolved. This study examines the impact of two forensic accounting domains – the expert witness and litigation support – on financial corruption in Lebanon by using AI The objective of this study is to investigate the potential of artificial intelligence (AI) techniques in enhancing forensic audit . The study adopts the analytical descriptive approach utilizing an empirical …
Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality,
2025
Universitas Airlangga, Indonesia
Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini
Jurnal Akuntansi dan Keuangan Indonesia
Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). …
Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources,
2025
Universitas Internasional Batam, Indonesia
Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati
Jurnal Akuntansi dan Keuangan Indonesia
Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative …
Enhancing Participation In Indonesia's Islamic Capital Market: Exploring Technology Acceptance, Socio-Psychological Factors, And Islamic Financial Literacy,
2025
Universitas Gadjah Mada, Indonesia
Enhancing Participation In Indonesia's Islamic Capital Market: Exploring Technology Acceptance, Socio-Psychological Factors, And Islamic Financial Literacy, Muhammad Hanif Ibrahim, Akmalia Lutfiaturrosyida Agung Putri, Imas Hasanah, Apia Dewi Agustin, Afnani Rosyida
Jurnal Akuntansi dan Keuangan Indonesia
Background: This research aims to examine the factors influencing Indonesian Muslims' intention to invest in the Islamic capital market by synthesizing three theoretical frameworks: the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Islamic Financial Literacy (IFL). Methods: The study utilizes a sample of 250 participants with previous experience in Islamic investment, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) for hypothesis testing and model evaluation. Findings: The findings indicate that perceived convenience substantially influenced perceived usefulness and ease of use. Moreover, perceived usefulness, Islamic financial literacy, and past behavior significantly and positively affect investment attitudes, which …
The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance,
2025
Maranatha Christian University, Indonesia
The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …
Prosedur Audit Atas Pendapatan Penjualan: Studi Kasus Pada Perusahaan Perkebunan Karet,
2025
Universitas Indonesia
Prosedur Audit Atas Pendapatan Penjualan: Studi Kasus Pada Perusahaan Perkebunan Karet, Yehu Frans Annie Satyareksa, Arthaingan H. Mutiha
Jurnal Administrasi Bisnis Terapan
No abstract provided.
The Tax Adviser, Volume 13, Number 1, January 1982,
2025
University of Mississippi
The Tax Adviser, Volume 13, Number 1, January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended December 1981,
2025
University of Mississippi
Subject Index, 12 Months Ended December 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended December 1981,
2025
University of Mississippi
Author Index, 12 Months Ended December 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
