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Articles 1051 - 1080 of 11280
Full-Text Articles in Entire DC Network
Limitation On Investment Interest Expense, Kenneth Marx
Limitation On Investment Interest Expense, Kenneth Marx
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman
Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman
Tax Adviser
No abstract provided.
Tax Consequences Of Exchanging A Partnership Interest For Services, Menachem Rosenberg
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, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem
Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem
Tax Adviser
No abstract provided.
Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman
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, Joan Ellenbogen
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, Howard J. Levine, Ronald S. Cohn
New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn
Tax Adviser
No abstract provided.
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
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 Tax Adviser, Volume 13, Number 1, January 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 1, January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Clinic, William T. Diss
Coping With The Sec. 956 Investment In U.S. Property Rules, Sandra S. Kramer
Coping With The Sec. 956 Investment In U.S. Property Rules, Sandra S. Kramer
Tax Adviser
No abstract provided.
Estate Planning: Tax Planning For Income In Respect Of A Decedent, Ted D. Englebrecht, August Helmbright
Estate Planning: Tax Planning For Income In Respect Of A Decedent, Ted D. Englebrecht, August Helmbright
Tax Adviser
No abstract provided.
Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber
Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber
Tax Adviser
No abstract provided.
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Research Collection School Of Accountancy
Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court's jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …
Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow
Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow
Research Collection School Of Accountancy
Research aims: To examine gender differences in digital readiness during digital transformation in accounting functions, addressing a knowledge gap in current accounting literature. Design/Methodology/Approach: Survey of 297 accounting professionals (180 men, 117 women) with 27 questions on digital readiness perceptions, analysed using exploratory factor analysis and one-way analysis of variance (ANOVA) tests. Research findings: Women exhibited higher overall digital readiness than men, particularly feeling more empowered by senior management and better equipped to continue job tasks during digital transformation. No gender differences were found in perceptions of knowledge and skills, barriers, or organisational strategy. Theoretical contribution/Originality: Challenges traditional stereotypes about …
Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh
Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh
CBN Journal of Applied Statistics (JAS)
This study investigates how adaptive expectations and news impact shape lending rate behavior in Nigeria within the framework of both symmetric and asymmetric GARCH models. Using monthly data spanning 2006M1 to 2024M5, the paper analyzes the persistence, volatility, and responsiveness of the prime lending rate to positive and negative news shocks. Three error distributions (Normal, Student’s t, and Generalized Error Distribution (GED)) were employed to ensure robust estimation. The findings reveal that, in all models, the recent past value of the prime lending rate has a positive and sig nificant impact on the current value, indicating the presence of adaptive …
The Association Between Different Succession Methods And Innovation Investments In Family Businesses In China, Lei Wu
Dissertations and Theses Collection (Open Access)
Amidst the deepening of economic globalization, countries around the world are being progressively steered toward paths of innovative development, laying a solid foundation for enhancing national comprehensive strength and elevating international standing. Especially after the implementation of the reform and opening-up policy in our country, technological innovation has become the main direction of our transformation. According to the requirements of the 20th National Congress of the Communist Party of China, innovation-driven development will be fully applied to the country's development, creating favorable conditions for the realization of strategic development goals. National development and social progress are directly linked to corporate …
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Tax Clinic, Henry J. Ferrero
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Tax Adviser
No abstract provided.
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.