Search Results - subject:"temporary 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

analysed. The relationships between digital economy involvement and temporary differences, and statutory tax rates differences … were found positive and significant. This suggests that firms, through temporary differences, are leveraging on the usage …

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

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

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 … permanent and temporary differences, when CSR and the BTD components interact, suggesting that the strength of the initial …

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

ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

Paliu – Popa Lucia; Lavinia, Cosneanu; Marcel, Popa - In: Annals - Economy Series 6 (2014) December, pp. 30-34

There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income...

Persistent link: https://www.econbiz.de/10011156896

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

Deferred Tax Arising from Mergers and Divisions

Skálová, Jana - In: Český finanční a účetní časopis 2012 (2012) 3, pp. 28-41

carried out a merger or division. Temporary differences arise when the tax bases of the identifiable assets acquired and …

Persistent link: https://www.econbiz.de/10011194729