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The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Edwards, Alexander - 2017
In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in...
Persistent link: https://www.econbiz.de/10012956332
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …
Persistent link: https://www.econbiz.de/10003480047
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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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Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States
Spengel, Christoph; Oestreicher, Andreas - 2008
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …
Persistent link: https://www.econbiz.de/10014049278
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A Non-Zero-Sum Game Approach for Convertible Bonds : Tax Benefits, Bankrupt Cost and Early/Late Call
Chen, Nan - 2011
Convertible bonds are hybrid securities that embody the characteristics of both straight bonds and equities. The conflict of interests between bondholders and shareholders affects the security prices significantly. In this paper, we investigate how to use a non-zero-sum game framework to model...
Persistent link: https://www.econbiz.de/10013132455
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Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10009572450
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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 and reducing tax risks, specifically focusing on the income tax system in a developing country. To achieve this objective, a mixed methodology approach was adopted, combining...
Persistent link: https://www.econbiz.de/10014381927
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Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements
Burton, Hughlene A.; Tanyi, Paul N. - In: Accounting and the public interest 19 (2019) 1, pp. 83-112
In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial...
Persistent link: https://www.econbiz.de/10012200163
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Pricing contingent convertible capital : a theoretical and empirical analysis of selected pricing models
Erismann, Marc - 2015
Die vorliegende Arbeit trägt zu der Preisfindung von Markt und Bilanz ausgelöstem Contingent Convertible Capital bei. Durch die Evaluation vier ausgewählter Preismodelle in einem theoretischen und empirischen Kontext werden die Grundlagen zu einem allgemein akzeptierten Preisfindungsansatz in...
Persistent link: https://www.econbiz.de/10010511456