Search Results - subject:"PERMANENT DIFFERENCES"

Effects of digital economy involvement on book-tax differences in Malaysia

Tye, Wei Ling; Abdurrahman, Adamu Pantamee - In: Cogent Business & Management 8 (2021) 1, pp. 1-17

Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country's tax gap. This study, therefore, attempts to investigate the effects of firms' digital economy involvement on...

Persistent link: https://www.econbiz.de/10014001646

Effects of digital economy involvement on book-tax differences in Malaysia

Nor Shaipah Abdul Wahab; Tye, Wei Ling; Abdurrahman, … - In: Cogent business & management 8 (2021) 1, pp. 1-17

Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap. This study, therefore, attempts to investigate the effects of firms’ digital economy involvement on...

Persistent link: https://www.econbiz.de/10012668832

Components of book tax differences, corporate social responsibility and equity value

Tye, Wei Ling - In: Cogent Business & Management 6 (2019), pp. 1-19

companies achieve their objectives to appear legitimate through CRS activities. As permanent differences and temporary … negative relationship between permanent differences and temporary differences, and equity value. This suggests that the … shareholders are reluctant to incrementally value tax planning activities through permanent differences and temporary differences …

Persistent link: https://www.econbiz.de/10012117417

Components of book tax differences, corporate social responsibility and equity value

Tye, Wei Ling; Nor Shaipah Abdul Wahab - In: Cogent business & management 6 (2019), pp. 1-19

Persistent link: https://www.econbiz.de/10012114172

СИСТЕМАТИЗАЦИЯ РАЗНИЦ МЕЖДУ ДОХОДАМИ И РАСХОДАМИ В БУХГАЛТЕРСКОМ И НАЛОГОВОМ УЧЕТАХ

СЕРГЕЕВИЧ, НИКИТЕНКО НИКОЛАЙ - In: Вестник Адыгейского … (2014) 3, pp. 141-154

В настоящей работе проанализированы расхождения между факторами формирования финансового результата в бухгалтерском и налоговом учетах и установлено влияние...

Persistent link: https://www.econbiz.de/10011270046

The persistence of book-tax differences

Nor Shaipah Abdul Wahab; Holland, Kevin - In: The British accounting review : the journal of the … 47 (2015) 4, pp. 339-350

Persistent link: https://www.econbiz.de/10011419351

Nature and duration of the accounting differences between Italian and US GAAP : A case study on conservatism

Mura, Alessandro; Roberto, Gianluigi - In: Journal of Applied Accounting Research 15 (2014) 1, pp. 2-21

the primary role of permanent differences in persistently shaping the value of net assets and help to provide a less …

Persistent link: https://www.econbiz.de/10014837988

Nature and duration of the accounting differences between Italian and US GAAP: A case study on conservatism

Mura, Alessandro; Roberto, Gianluigi - In: Journal of Applied Accounting Research 15 (2014), pp. 2-21

the primary role of permanent differences in persistently shaping the value of net assets and help to provide a less …

Persistent link: https://www.econbiz.de/10010814602

Nature and duration of the accounting differences between Italian and US GAAP : a case study on conservatism

Mura, Alessandro; Roberto, Gianluigi - In: Journal of applied accounting research 15 (2014) 1, pp. 2-21

Persistent link: https://www.econbiz.de/10010384808

Heterogeneity, productivity and selection: an empirical study of Norwegian manufacturing firms

Klette, Tor Jakob; Raknerud, Arvid - 2005

within the 10-year period that we consider permanent differences in efficiency dominate over differences generated by firm …

Persistent link: https://www.econbiz.de/10011968171