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Die Bedeutung der steuerlichen Norm § 5 Abs. 2 EStG für die handelsrechtliche Rechnungslegung
Meyering, Stephan - 2017
Persistent link: https://www.econbiz.de/10011773266
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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005
Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the …
Persistent link: https://www.econbiz.de/10002905889
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IAS/IFRS in Belgium : quantitative analysis of the impact on the tax burden of companies
Haverals, Jacqueline (contributor) - 2005
The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to … establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective … tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes …
Persistent link: https://www.econbiz.de/10002905902
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Book-Tax Conformity : Implications for Multinational Firms
Hanlon, Michelle; Maydew, Edward L. - 2012
This paper examines the implications for multinational firms of recent proposals to conform tax and financial reporting (i.e., book-tax conformity). Proponents of book-tax conformity argue that the current dual system in the U.S. allows firms to simultaneously manage their taxable income down...
Persistent link: https://www.econbiz.de/10014050901
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International Accounting Standards : Grundzüge der IAS
Müller, Matthias - 2004 - 2., unveränderte Auflage
Viele deutsche Konzerne nehmen bereits jetzt die Möglichkeit wahr, ihren Konzernjahresabschluss nach Internationalen Standards aufzustellen. Ab 2005 gilt für alle kapitalmarktorientierten Mutterunternehmen in der Europäischen Union sogar die Pflicht zur Anwendung der International Accounting...
Persistent link: https://www.econbiz.de/10011377024
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Estimates of the magnitude of financial and tax reporting conflicts
Plesko, George A. - 2007
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements. To examine the tradeoffs between financial and...
Persistent link: https://www.econbiz.de/10003517499
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Consistency of Book-Tax Differences and the Information Content of Earnings
Chen, Linda H. - 2012
This paper examines the effect of tax planning and earnings management on the informativeness of book income and taxable income. We conduct two sets of tests documenting (1) the incremental effect of tax planning and earnings management on the informativeness of book and taxable income and (2)...
Persistent link: https://www.econbiz.de/10013108184
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Book-Tax Differences and Future Earnings Changes
Jackson, Mark - 2017
Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes (or earnings persistence), but it is not clear what drives this association. Studies such as Lev and Nissim (2004) examine the association between total BTDs and after-tax earnings changes,...
Persistent link: https://www.econbiz.de/10012976840
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Estimates of the Magnitude of Financial and Tax Reporting Conflicts
Plesko, George A. - 2007
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements. To examine the tradeoffs between financial and...
Persistent link: https://www.econbiz.de/10012465355
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Steuerliche Wertansätze als zusätzliche Information für unternehmerische Entscheidungen? : eine Auswertung von IFRS-Abschlüssen der deutschen DAX-30- und der österreichischen ATX-U...
Kager, Rebekka; Schanz, Deborah; Niemann, Rainer - 2008
Steuerlehre die Durchführung empirischer Studien zur Ausübung von steuerlichen und IFRS-Wahlrechten möglich. Für den Bereich der … werden. Die IFRS fordern Anhangangaben in Zusammenhang mit latenten Steuern, die weit über das nach den nationalen … Verbindung mit den IFRS-Bilanzansätzen die Möglichkeit einer Herleitung von Steuerwerten, Steuernachzahlungen, Steuergutschriften …
Persistent link: https://www.econbiz.de/10003872114