Accounting activities

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO).

13p viormkorn 27-09-2024 3 2   Download

Responding to the needs of shareholders and investors, earning profit and income and covering current expenses are the hugest goals of each economic unit. Banks and financial institutions also have these rules. Perhaps the most important thing for them is calculating and understanding the cost of money.

11p longtimenosee10 26-04-2024 8 2   Download

The purpose of this paper is to study the characteristics of competitiveness in firms’ sectors of the Greek manufacturing industry, based on firm level accounting and qualitative data attempting to identify key issues regarding Greek SMEs. An unbalanced data set of 407 Greek manufacturing SMEs is implemented, covering the period of 2003-2011 with the use of a multivariate regression model (EGLS) with explanatory variables characterizing firms’ operational activity.

7p longtimenosee10 26-04-2024 2 2   Download

The purpose of the encapsulation of the research objectives into four stand-alone pieces was to enable specific aspects of the findings to be more readily accessed by future researchers and members of the teaching profession. Each piece corresponds to a research objective and reflects a research question. The research questions were formulated to tackle aspects of the research problem. The research outcomes could contribute to the growing body of knowledge about music activities delivered by classroom teachers.

140p runthenight05 01-03-2023 10 3   Download

The overall aim of this thesis is to add to the literature regarding CPD for professional accountants, especially CPD for the IICPA members by investigating members’ understanding of, and, engagement in CPD, and by investigating the influence of the CPD drivers and CPD outcomes on the members’ engagement to CPD using the theoretical framework constructed in this thesis. It is also the aim of this thesis to provide findings to assist the IICPA and the MoF to develop CPD policy and improve activities.

380p runthenight04 02-02-2023 8 2   Download

Teaching English – from theory to practice is designed to provide a detailed account of major issues in language teaching, of ways of teaching English and of ways to plan a lesson. To avoid too much reading, each part is designed into various activities ranging from filling the blanks to jigsaw reading.

184p dongcoxanh2510 21-10-2022 14 5   Download

The objectives of this study are to explore Ayurveda’s valuing activities and the ways in which Ayurveda meets accountability expectations in a universally free, public healthcare system. This thesis is also interested in how access, equity and inclusion are managed in this setting.

200p runordie3 06-07-2022 7 2   Download

The overall objective of this thesis was to investigate the relationship between quality of accounting software and accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance.

16p beloveinhouse10 28-11-2021 18 1   Download

Bus services are activities that are both public-utility and independent accounting of enterprises. Therefore, the efficiency of bus service business affectsnot onlyenterprise itself, but also the local socio-economy and passengers. Therefore, improving the efficiency of bus services is the same as increasingefficiency and benefits for enterprises, local socio-economy and bus users in Thua Thien Hue.

22p mmlemmlem_124 22-12-2020 25 1   Download

To investigate the relationship between accounting regulations and tax rules in Vietnam. To investigate the moderating effect of corporate tax activities and earning management on Book-tax differences of Vietnamese listed firms.; Analyzing the factors affecting the book-tax differences; proposing policy implications.

28p kequaidan6 15-07-2020 14 2   Download

This study examines whether analyst experience affects the relation between patent information and analyst forecast errors. U.S. Generally Accepted Accounting Principles require that firms expense all in-house research and development (R&D) costs. This means that even when R&D activities produce intangible assets with future economic benefits, firms cannot capitalize R&D costs as assets. Consequently, financial statements are largely deficient in the information they provide regarding the output of R&D activities.

146p fugu897 03-07-2019 19 2   Download

The purpose of this study is to explain and classify the behavior of corporate managers1 in the accounting standards setting process as it related to OPEB in order to provide insight for developing a more effective process. This study examined two decisions made by management: (1) the decision whether or not to participate in lobbying activities during the comment period of the OPEB exposure draft; and (2) the position taken on the OPEB exposure draft.

132p fugu897 03-07-2019 21 3   Download

After completing this chapter you should be able to: Principal activities of business firms, understanding four financial statements, the users of financial statements, the financial reporting reform, the types of business entity,...and other contents.

46p hannguyetti 09-04-2017 44 4   Download

After completing this chapter you should be able to: Define fraud and internal control, identify the principles of internal control activities, explain the applications of internal control principles to cash receipts, describe the operation of a petty cash fund,...and other contents.

67p yenhinguyen0504 06-04-2017 43 5   Download

Chương 2 - Kế toán hoạt động sản xuất và cung cấp dịch vụ (Accounting for manufacturing and service activities). Sau khi nghiên cứu xong chương này người học có thể: Phân biệt được chi phí và giá thành; hiểu được qui trình kế toán chi phí sản xuất và tính giá thành sản phẩm trong hai hệ thống hạch toán hàng tồn kho khác nhau: kê khai thường xuyên và kiểm kê định kỳ; cung cấp thông tin liên quan trên BCTC.

101p hihihaha2 03-12-2016 52 6   Download

(BQ) Chapter 9: Activity-based costing. Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing.

39p tangtuy16 02-07-2016 87 5   Download

(BQ) Chapter 10: Fundamentals of cost management. Upon completion of this chapter you should be able to: explain the concept of activity-based cost management; use the hierarchy of costs to manage costs; describe how the actions of customers and suppliers affect a firm’s costs; use activity-based costing methods to assess customer and supplier costs;...

32p tangtuy16 02-07-2016 76 6   Download

(BQ) Chapter 16: Fundamentals of variance of analysis. After completing this chapter you should be able to: Use budgets for performance evaluation; develop and use flexible budgets; compute and interpret the sales activity variance; prepare and use a profit variance analysis; compute and use variable cost variances; compute and use fixed cost variances; from the appendix, understand how to record costs in a standard costing system.

25p tangtuy16 02-07-2016 79 4   Download

Bài giảng "Hệ thống thông tin kế toán - Chapter 4: Accounting related processes" presentation of content: The revenue cycle - Sales to cash collections, the revenue cycle, revenue cycle activities,... Invite you to reference.

16p doinhugiobay_18 11-03-2016 58 4   Download

Lecture Management accounting: An Australian perspective - Chapter 8 introduce the activity-based costing. Learning objectives of chapter: Problems with conventional product costing systems, an activity-based costing model, initial decisions about ABC at Mason & Cox, using the ABC model for product costing at Mason & Cox, activity-based versus conventional product costs,...

30p allbymyself_07 01-02-2016 60 2   Download