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Applying the probability recognition criterion to recognise a deferred tax asset for unused ‘secondary tax on companies’ credits

Venter, E.R.; Stiglingh, M. - In: Meditari Accountancy Research 14 (2006) 2, pp. 83-95

According to AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can be used. This study examined the dividend declaration profile of...

Persistent link: https://www.econbiz.de/10014930437

Research on convertible bond pricing efficiency based on nonparametric fixed effect panel data model

Yan, Honglei; Yang, Suigen; zhao, shengmin - In: China Finance Review International 6 (2016) 1, pp. 32-55

trading opportunities. Application of nonparametric regression and simultaneous confidence band in derivative pricing is …

Persistent link: https://www.econbiz.de/10014694547

Becoming an expert: developing expertise in an applied discipline

Kuhlmann, Diane Orlich; Ardichvili, Alexandre - In: European Journal of Training and Development 39 (2015) 4, pp. 262-276

Purpose – This paper aims to examine the development of expertise in an applied discipline by addressing the research question: How is professional expertise developed in an applied profession? Design/methodology/approach – Using a grounded theory methodology (GTM), nine technical-tax...

Persistent link: https://www.econbiz.de/10014725889

A special feature of corporate income taxation in Portugal: the autonomous taxation of expenses

Dinis, Ana; Martins, António; Lopes, Cidália Maria - In: International Journal of Law and Management 59 (2017) 4, pp. 489-503

Purpose The purpose of this paper is to discuss the following research questions: Is the Portuguese corporate income tax (CIT) losing its internal consistency by extending the autonomous taxation of expenses (ATE)? Are receipts derived from autonomous taxes so relevant that what began as an...

Persistent link: https://www.econbiz.de/10014781751

IFRS, Information Asymmetry and Growth Opportunities

Turki, Hela; Wali, Sonda; Boujelbene, Younes - In: International Journal of Service Science, Management, … 8 (2017) 2, pp. 43-60

This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the … between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true …

Persistent link: https://www.econbiz.de/10012048117

An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles: A Virtual Currency User Perspect...

Tsuji, Mineo; Hiraiwa, Mitsuki - In: International Journal of Systems and Service-Oriented … 8 (2018) 2, pp. 30-40

While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF … standard in J-GAAP and between the standard and IFRS. The results indicated that it is appropriate to present virtual … differences internationally between the standard and the IFRS. …

Persistent link: https://www.econbiz.de/10012048189

Lease accounting trouble looms for corporate real estate management

Baltussen, Sjuul; Schelle, Tim; Appel-Meulenbroek, Rianne; … - In: Journal of Corporate Real Estate 16 (2014) 3, pp. 182-202

Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS … capitalization method of Imhoff et al. (1991) is used to determine the potential impact of IFRS lease accounting changes on Amsterdam … impact and with CRE and IFRS experts for general insight. Findings – The impact of IFRS lease accounting seems less severe …

Persistent link: https://www.econbiz.de/10014852030

Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe

Lambertides, Neophytos; Mazouz, Khelifa - In: Journal of Applied Accounting Research 14 (2013) 1, pp. 4-17

Purpose – The aim of this study is to examine the impact of mandatory International Financial Reporting Standards (IFRS …/methodology/approach – This study examines 1,187 stocks from 20 European countries to assess the impact of the mandatory adoption of IFRS on … autocorrelation and the permanent component of the conditional variance indicates that the mandatory IFRS adoption enhances …

Persistent link: https://www.econbiz.de/10014837821

The costs and benefits of IFRS implementation in the UK and Italy

Fox, Alison; Hannah, Gwen; Helliar, Christine; … - In: Journal of Applied Accounting Research 14 (2013) 1, pp. 86-101

International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social …, economical and political backgrounds have different experiences when complying with IFRS. Design/methodology/approach – Semi … Ireland) and Italy. Findings – There were some differences in the experiences of IFRS implementation between stakeholders from …

Persistent link: https://www.econbiz.de/10014837826

Accrual-based and real earnings management before and after IFRS adoption

Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of Applied Accounting Research 17 (2016) 1, pp. 2-23

firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is … IFRS. Design/methodology/approach – Accrual-based earnings management (AEM) is examined by assessing performance …, discretionary expenses, and cash flows from operations, for a three-year period before and after the adoption of IFRS in 2005 …

Persistent link: https://www.econbiz.de/10014837902