Search Results - subject:"TAX ACCOUNTING"

The impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks

Elsayed, Raghda Abdellatif Abdelkhalik - In: Future Business Journal 9 (2023), pp. 1-18

This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures … evidence of the actual effects of implementing ontology-based knowledge management in improving tax accounting procedures and …

Persistent link: https://www.econbiz.de/10014381927

The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom

Song, Qian; Holland, Kevin - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014434923

The role of international tax accounting in assessing digital and virtual tax issues

Zakaria, Hesham - In: Artificial Intelligence and COVID Effect on Accounting, (pp. 157-180). 2022

Persistent link: https://www.econbiz.de/10013367361

Tax accounting and livestock in Australia : insights from the Wade Case

Fullarton, Lex; Pinto, Dale - 2024

Persistent link: https://www.econbiz.de/10014435245

Book-tax conformity and earnings management : a research agenda

Floropoulos, Stylianos; Tsipouridou, Maria; Spathis, … - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-22

Persistent link: https://www.econbiz.de/10015065798

Beteiligungsbewertung im handelsrechtlichen Jahresabschluss : Abbildung in der Handels- und Steuerbilanz

Deubert, Michael; Lewe, Stefan; Buchholz, Stephan - 2024

Persistent link: https://www.econbiz.de/10013382085

Steuerberater-Jahrbuch 2023/2024 : zugleich Bericht über den 75. Fachkongress der Steuerberater Köln, 7. und 8. November 2023

Ditz, Xaver (ed.); Krumm, Marcel (ed.) - Fachkongress der Steuerberater <75., 2023, Köln> - 2024

Das Steuerberater-Jahrbuch bietet der Beratungspraxis Jahr für Jahr eine detaillierte Auseinandersetzung mit ausgewählten Themenschwerpunkten. In diesem Jahr sind die folgenden hochkarätigen Beiträge und Diskussionen enthalten: - Rechtsprechungs-Highlights zur Besteuerung von...

Persistent link: https://www.econbiz.de/10014564146

Zur Bilanzierung von Kunstgegenständen in Handels-, Steuer- und IFRS-Bilanz

Bongers, Christian Volkmar - 2024

Persistent link: https://www.econbiz.de/10014501073

Large Book-Tax Differences, Earnings Persistence, and Investment Expenditures

Anderson, Mark C.; Banker, Rajiv D.; Rahiminejad, Sina; … - 2021

We re-examine the question why large positive and large negative book-tax differences (LPBTDs and LNBTDs) are associated with lower earnings persistence (Hanlon, 2005). Specifically, we investigate whether lower earnings persistence of LPBTD firms and LNBTD firms, relative to firms in the middle...

Persistent link: https://www.econbiz.de/10013235499

The EU proposal for country-by-country reporting on the internet : Costs, Benefits and Consequences

Dutt, Verena K.; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2021 - 2nd edition

As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...

Persistent link: https://www.econbiz.de/10012807391

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