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CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION
CHILAREZ, Dănuţ; ENE, George Sebastian - In: CrossCultural Management Journal (2014) 30, pp. 28-36
addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the … cash flows, that the management must take into account both the good informing of the information users through the … financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while …
Persistent link: https://www.econbiz.de/10010764471
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OPTIMIZATION OF FISCAL COSTS – THE SUBTLE LINE BETWEEN LEGAL AND ILLEGAL
POPA, Mihaela - In: Journal of Applied Economic Sciences 6 (2011) 4(18)/ Winter 2011, pp. 318-325
is one of the great challenges of a company’s management. The legal reduction of payments in the form of taxes and fees …
Persistent link: https://www.econbiz.de/10011139814
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OPTIMIZATION OF FISCAL COSTS INROMANIA’S COMPANIES
Popa, Mihaela - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 114-121
. Although fiscality imposes certain rules and procedures, it also provides the potentiality to choose among several variants …
Persistent link: https://www.econbiz.de/10010550590
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News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1622-1626
The economical activity of transport fits within the broad category of services, but in terms of taxation, transport services are treated as an exception, compared to how services are approached in general. Among the categories of transportation services, intracommunitarian transport shows...
Persistent link: https://www.econbiz.de/10010632184
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Ireland; Fiscal Transparency Assessment
International Monetary Fund (IMF); International … - 2013
costs associated with modern accrual-based accounting, and risk-based fiscal management. Fiscal reporting in Ireland is …
Persistent link: https://www.econbiz.de/10011244522
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Germany; 2007 Article IV Consultation: Staff Report; Staff Supplement; Public Information Notice; and Statement by the Executive Director for Germany
International Monetary Fund (IMF); International … - 2008
for prudent action will support crisis prevention and management. The immediate priorities are preserving the integrity of …
Persistent link: https://www.econbiz.de/10011242796
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Executive Compensation Disclosure and Private Control Benefits : A Comparison of U.S. And Canadian Dual Class Firms
Tinaikar, Surjit - 2009
Prior research on the cross-country variation of accounting choices induced by managerial incentives to extract private benefits is limited in its use of accounting measures that have limited empirical correlations with direct estimates of private control benefits. This study attempts to resolve...
Persistent link: https://www.econbiz.de/10012721479
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The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements
Ahmed, Anwer S. - 2009
This study examines whether differential interpretation of earnings announcements is affected by earnings and firm characteristics. We find that Kandel and Pearson's (1995) forecast measures of differential interpretation are: 1) negatively related to earnings predictability, firm size, and...
Persistent link: https://www.econbiz.de/10012721531
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Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly
Kothari, S.P. - 2009
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued equity, managers of overvalued firms are...
Persistent link: https://www.econbiz.de/10012721710
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Asset Sales, Operating Performance and Firm Strategy : An Empirical Analysis
McColgan, Patrick - 2009
This paper examines the operating performance of UK firms following a decision to sell off non-financial assets as part of a new or ongoing restructuring program. We report that asset sales normally follow a sustained period of poor operating performance, and tend to occur in well-diversified...
Persistent link: https://www.econbiz.de/10012721853