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Articles 1021 - 1050 of 11280
Full-Text Articles in Entire DC Network
Washington Report: Recent Lifo Developments, Kenneth F. Thomas, William R. Stromsem
Washington Report: Recent Lifo Developments, Kenneth F. Thomas, William R. Stromsem
Tax Adviser
No abstract provided.
Lifo Layer Valuations Under The Dollar-Value Index Method, Laroy W. Wolff Jr.
Lifo Layer Valuations Under The Dollar-Value Index Method, Laroy W. Wolff Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Bankruptcy Tax Act Of 1980 (Part Ii), David A. Bereson, Jacob M. Blank
Bankruptcy Tax Act Of 1980 (Part Ii), David A. Bereson, Jacob M. Blank
Tax Adviser
No abstract provided.
Estate Planning: Tax Advantages Of Partial Gifts To Charity, Caroline D. Strobel
Estate Planning: Tax Advantages Of Partial Gifts To Charity, Caroline D. Strobel
Tax Adviser
No abstract provided.
Rev. Proc. 80-51 And The New Irs Rules For Changes In Accounting Methods, Jeffery P. Capron
Rev. Proc. 80-51 And The New Irs Rules For Changes In Accounting Methods, Jeffery P. Capron
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 12, Number 2, February 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 2, February 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Contingency Audit Workpapers: Current Developments, Observations, And Proposals, William T. Diss, Robert E. Hanson
Tax Contingency Audit Workpapers: Current Developments, Observations, And Proposals, William T. Diss, Robert E. Hanson
Tax Adviser
No abstract provided.
Tax Clinic, Stanton H. Vollman
Sec. 83: New Developments In Executive Compensation, Daniel F. Kruger, Benson J. Chapman
Sec. 83: New Developments In Executive Compensation, Daniel F. Kruger, Benson J. Chapman
Tax Adviser
No abstract provided.
Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iv), Julian S. Bush, Howard M. Zaritsky
Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iv), Julian S. Bush, Howard M. Zaritsky
Tax Adviser
No abstract provided.
Bankruptcy Tax Act Of 1980 (Part I), David A. Bereson, Jacob M. Blank
Bankruptcy Tax Act Of 1980 (Part I), David A. Bereson, Jacob M. Blank
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 12, Number 1, January 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 1, January 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Tax Clinic, William T. Diss
The Tax Adviser, Volume 13, Number 4, April 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 4, April 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Taxation Of Group-Term Life Insurance: Sec. 79 History, Denise Lamaute
Taxation Of Group-Term Life Insurance: Sec. 79 History, Denise Lamaute
Tax Adviser
No abstract provided.
Analysis Of The Installment Sales Revision Act Of 1980, Michael C. Colleran, Jeffery R. Rosenthal
Analysis Of The Installment Sales Revision Act Of 1980, Michael C. Colleran, Jeffery R. Rosenthal
Tax Adviser
No abstract provided.
Economic Consequences Of Public Pension Accounting Regulation Changes: Evidence From Housing Markets And Local Economies, Grace Haoqing Fan
Economic Consequences Of Public Pension Accounting Regulation Changes: Evidence From Housing Markets And Local Economies, Grace Haoqing Fan
Research Collection School Of Accountancy
I examine whether, and through which channels, government pension accounting regulations affect local housing markets and economies. Using both a contiguous border-county approach across multiple states and a single-state study in California, I find that regions exposed to more severe state-level pension underfunding experience lower housing market growth after the introduction of Government Accounting Standards Board (GASB) regulations 67 and 68, which significantly enhance the transparency of public pension underfunding. The effect is more pronounced in states heavily impacted by the new regulations and in counties more reliant on state funding. Further analyses suggest that the observed effect is driven …
Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik
Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik
The Indonesian Capital Market Review
To increase share prices during the issuance of seasoned equity shares, firms may be motivated to boost earnings through earnings management, particularly just before the offering. This study examines the earnings management practices of non-financial firms listed in Borsa Istanbul and surrounding seasoned equity offerings. Using the cross-sectional Modified Jones and Roychowdhury (2006) models, both accrual-based and real earnings management practices were analyzed from 2005 to 2018. The sample consists of 120 rights offerings within the research period. The results indicate that firms listed on Borsa Istanbul did not engage in earnings management the year before the offering. Instead, earnings …
Tax Trends, E. S. Linett
Thumbtax, Lynne E. Faigen
Tax Clinic, Peter Elder
Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan
Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett