Search Results - "манипулирование прибылью"

1

Academic Journal

Valuation allowance on deferred tax assets: practice of registration and application ; Оценочный резерв по отложенным налоговым активам: практика создания и использования

Authors: A. A. Aksentiev, А. А. Аксентьев

Source: Vestnik NSUEM; № 3 (2022); 102-127 ; Вестник НГУЭУ; № 3 (2022); 102-127 ; 2073-6495

Subject Terms: бухгалтерские разрывы, earnings manipulation, accounting, deferred taxes, tax effects, accounting gaps, манипулирование прибылью, бухгалтерский учет, отложенные налоги, налоговые эффекты

File Description: application/pdf

Relation: https://nsuem.elpub.ru/jour/article/view/2159/1070; Аксентьев А.А. Концепции учета отложенных налогов и их связь с бухгалтерскими идеологиями // Учет. Анализ. Аудит. 2021. Т. 8. № 4. С. 34–50. doi:10.26794/2408-9303-2021-8-4-34-50; Аксентьев А.А. Сущность и классификация отложенных налогов // Вестник Пермского университета. Серия: Экономика. 2021. Т. 16. № 4. С. 421–448. doi:10.17072/1994-9960-2021-4-421-448; Allen E.J. The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture Capital Backed IPO Firms (Working paper). University of Southern California. 2012. URL: https://ssrn.com/abstract=2161340 (дата обращения: 17.04.2022).; Axelton Z., Gramlich J., Harris M. How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance. 2019. URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3322983 (дата обращения: 15.04.2022).; Ayers B., Laplante S.K., McGuire S.T. Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes // Contemporary Accounting Research. 2008. Vol. 27. No. 2. P. 359–402. DOI:10.1111/j.1911-3846.2010.01011.x; Bakke A., Kubick T.R., Wilkins M.S. Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations. 2021. DOI:10.2139/ssrn.3622505; Bauman C.C., Bauman M.P., Halsey R.F. Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings? // Journal of the American Taxation Association. 2001. Vol. 23. No. 1. P. 27–48. DOI:10.2139/ssrn.239054; Brouwer A., Naarding E. Making deferred taxes relevant // Accounting in Europe. 2018. Vol. 15. No. 2. P. 200–230. doi:10.1080/17449480.2018.1451903; Chludek A.K. On the Relation of Deferred Taxes and Tax Cash Flow (Working Paper). University of Cologne. 2011. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1778265 (дата обращения: 15.05.2022).; Christensen T.E., Paik G.H., Stice E.K. Creating a Bigger Bath Using the Deferred Tax Valuation Allowance // Journal of Business Finance & Accounting. 2008. Vol. 35. No. 5-6. P. 601–625. DOI:10.1111/j.1468-5957.2008.02092.x; Edwards A. The deferred tax asset valuation allowance and firm creditworthiness //Journal of the American Taxation Association. 2018. Vol. 40. No. 1. P. 57–80. DOI:10.2308/atax-10557; Flagmeier V. The information content of tax loss carryforwards: IAS 12 vs. valuation allowance (Working Paper, No. 216). Arbeitskreis Quantitative Steuerlehre (arqus), Berlin. 2017. URL: http://www.arqus.info/mobile/paper/arqus_216.pdf (дата обращения: 14.04.2022).; Goldman N., Lewellen C., Schmidt A. New Evidence on the Determinants of the Deferred Tax Asset Valuation Allowance. 2021. URL: http://hdl.handle.net/10125/76923 (дата обращения: 15.04.2022).; Jung D.J., Pulliam D. Predictive ability of the valuation allowance for deferred tax assets // Academy of Accounting and Financial Studies Journal. 2006. Vol. 10. No. 2. P. 49–70.; Ladi O.M., Adediran S.A., Ude A.O. Book tax differences (BTDs) and financial distress of listed consumer goods firms in Nigeria // International Journal of Advanced Finance and Accounting. 2020. Vol. 1. No. 2. P. 31–51.; Noga T., Schnader A.L. Book-Tax Differences as an Indicator of Financial Distress // Accounting Horizons. 2013. Vol. 27. No. 3. P. 469–489.; Phillips J., Pincus M., Rego S.O. Earnings Management: New Evidence Based on Deferred Tax Expense // The Accounting Review. 2003. Vol. 78. No. 2. P. 491–521. DOI:10.2139/ssrn.276997; Rathke A.A.T., Rezende A.J., Antônio R.M., Moraes M.B.C. Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms // Revista Contabilidade & Finanças. 2019. Vol. 30. No. 80. P. 268–281. DOI:10.1590/1808-057x201806340; Schrand C.M., Franco Wong M.H. Earnings Management Using the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109 // Contemporary Accounting Research. Vol. 20. No. 3. P. 579–611. DOI:10.1506/480D-098U-607R-5D9W; Schultz S.M., Johnson R.T. Income tax allocation: The continuing controversy in historical perspective // Accounting Historians Journal. 1998. Vol. 25. No. 2. P. 81–111. URL: https://egrove.olemiss.edu/aah_journal/vol25/iss2/6/ (дата обращения: 17.04.2022).; Skinner D.J. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis// Journal of Accounting and Economics. 2008. Vol. 46. No. 2-3. P. 218–239.; https://nsuem.elpub.ru/jour/article/view/2159

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https://doi.org/10.34020/2073-6495-2022-3-102-127

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