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Articles 691 - 720 of 14414
Full-Text Articles in Entire DC Network
The Tax Adviser, Volume 11, Number 9, September 1980, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 11, Number 9, September 1980, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended August 1980, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended August 1980, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Examination Of The Irs’S Voluntary Disclosure Policy, Jerome S. Horvitz, Henri L. Tallichet
Examination Of The Irs’S Voluntary Disclosure Policy, Jerome S. Horvitz, Henri L. Tallichet
Tax Adviser
No abstract provided.
Tax Clinic, Frank J. O'Connell Jr.
Simplified Employee Pensions: The New-Sty!E Ira, Barbara Crooks, James H. Boyd
Simplified Employee Pensions: The New-Sty!E Ira, Barbara Crooks, James H. Boyd
Tax Adviser
No abstract provided.
Common Paymaster Rules Of Secs. 3121(S) And 3306(P): An Analysis Of The Final Regs, Timothy J. Mccormally
Common Paymaster Rules Of Secs. 3121(S) And 3306(P): An Analysis Of The Final Regs, Timothy J. Mccormally
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 12, Number 12, December 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 12, December 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Clinic, Henry J. Ferrero Jr.
Tax Havens—An Endangered Species?, Charles T. Crawford
Tax Havens—An Endangered Species?, Charles T. Crawford
Tax Adviser
No abstract provided.
Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges
Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Tax Clinic, Darwin Broenen
The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Clinic, Albert B. Ellentuck
Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay
Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay
Tax Adviser
No abstract provided.
Estate Planning: Choosing The Optimal Flower Bond, Paul E. Dascher, Richard B. Byars
Estate Planning: Choosing The Optimal Flower Bond, Paul E. Dascher, Richard B. Byars
Tax Adviser
No abstract provided.
Washington Report: Tax Division Interviews Egger, Kenneth F. Thomas, William R. Stromsem, Roscoe L. Egger Jr., American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Tax Division Interviews Egger, Kenneth F. Thomas, William R. Stromsem, Roscoe L. Egger Jr., American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Construction Period Taxes And Interest, Robert L. Jones, Gary E. Cole
Construction Period Taxes And Interest, Robert L. Jones, Gary E. Cole
Tax Adviser
No abstract provided.
The Effect Of Environmental, Social, And Governance (Esg) Performance And Capital Structure On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period, Aliea Yenemia Putri, Citra Sukmadilaga, Adisti Gilang Cempaka
The Effect Of Environmental, Social, And Governance (Esg) Performance And Capital Structure On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period, Aliea Yenemia Putri, Citra Sukmadilaga, Adisti Gilang Cempaka
Journal of Accounting Auditing and Business
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance and capital structure on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. ESG performance is measured using individual and combined scores from LSEG Datastream (Refinitiv). Capital structure is proxied by the Debt-to-Equity Ratio (DER), while firm value is measured using the Tobin’s Q ratio. This research adopts a quantitative approach using panel data regression analysis. The sample consists of 20 manufacturing firms selected through purposive sampling. Control variables include firm size, profitability (ROA), and macroeconomic factors such …
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
Journal of Accounting Auditing and Business
This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by …
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes …
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Journal of Accounting Auditing and Business
This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared …
The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Constructive Dividend Doctrine As Applied To Intercompany Pricing, Richard H. Kalish, Francis L. Dougan
Constructive Dividend Doctrine As Applied To Intercompany Pricing, Richard H. Kalish, Francis L. Dougan
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.