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Articles 1681 - 1710 of 2394
Full-Text Articles in Accounting
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.
Thumbtax, Robert F. Manning
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.
Subject Index, 12 Months Ended December 1980, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended December 1980, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended December 1980, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended December 1980, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Washington Report: Tax Division Comments: Proposed Regs. On Tax Shelter Opinions, Kenneth F. Thomas, Janice M. Johnson, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Tax Division Comments: Proposed Regs. On Tax Shelter Opinions, Kenneth F. Thomas, Janice M. Johnson, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Irs Viewpoint: Cpa Participation In Volunteer Income Tax Assistance (Vita) And Student Tax Clinics, M. Eddie Heironimus
Irs Viewpoint: Cpa Participation In Volunteer Income Tax Assistance (Vita) And Student Tax Clinics, M. Eddie Heironimus
Tax Adviser
No abstract provided.
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.
Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iii), Julian S. Bush, Howard M. Zaritsky
Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iii), Julian S. Bush, Howard M. Zaritsky
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.
The Use Of Burt’S Method In Rationalizing The Cost Of Time And Evaluating The Performance Companies: An Applied Study In State Company For Textile And Leather Industries - Hilla Textile Factory, Aqeel Jaber Kadhim
Muthanna Journal of Administrative and Economics Sciences
Burt’s method is a significant process research method that provides information that directly affects the scheduling process of complex projects and planning and monitoring their completion. As a result, it has gained notoriety among practitioners in the field of specialization and offers additional advantages through computer systems for completion. It seeks to finish the project as quickly as possible while using the resources and capabilities that are available and at the lowest feasible cost. The evaluation of the performance of companies is represented in the extent of the ability of the company’s management to evaluate the performance of its activities …
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 …
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 …
The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen
The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen
The Indonesian Capital Market Review
The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from …
Factors Influencing Digital Technology Adoption And Use Among Msmes In Indonesia, Andry Manodotua Panjaitan, Niko Sudibjo, Cahya Pulupi Meilani
Factors Influencing Digital Technology Adoption And Use Among Msmes In Indonesia, Andry Manodotua Panjaitan, Niko Sudibjo, Cahya Pulupi Meilani
DLSU Business & Economics Review
The purpose of this study is to see how attitudes toward behavior, subjective norms, and digital technology literacy affect adoption intentions and their impact on digital technology usage behavior in small and medium enterprises in Indonesia. This study used 532 MSME samples and tested them using SEM PLS analysis. The test findings showed that eight proposed hypotheses were accepted, and one was rejected. Digitally literate MSME owners and leaders can increase market awareness and set clear digital transformation goals for their companies. Furthermore, with government support for technology in MSMEs, digital technology is expected to be used not just for …