Tax accounting

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 4 2   Download

Học phần "Tiếng Anh chuyên ngành" này giúp sinh viên bước đầu làm quen với việc đọc hiểu các tài liệu chuyên ngành kế toán bằng ngôn ngữ tiếng Anh. Sinh viên cũng được làm quen với việc trình bày một số nội dung cơ bản về kế toán bằng tiếng Anh và đồng thời dịch thuật các đoạn văn từ tiếng Anh sang tiếng Việt hoặc ngược lại.

52p hoangvanlong24 30-07-2024 5 3   Download

Managerial Economics - Homework 6: Cost analysis provide students with knowledge about the opportunity cost of pursuing a full-time MBA degree; the basic difference between economic cost and accounting cost; the minimum efficient scale; a firm experiences economies of scope; allocating shared fixed costs among multiple products;...

5p flynn_beret 03-04-2022 20 2   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

Chapter 3 - Financial statements, cash flow, and taxes. After studying this chapter you will be able to understand: Income statement, balance sheet, statement of cash flows, accounting income versus cash flow, personal taxes, corporate taxes.

28p abcxyz123_04 30-03-2020 20 2   Download

This thesis investigates the tax implications of U.S. companies that employ the practice of corporate inversion. I have selected eleven companies that have utilized this strategy, and have conducted research to determine if corporate inversion results in a tax savings when compared to a matched set of non-inversion companies. For my research, I will compare the tax liabilities of the selected companies both before and after the inversion has occurred.

23p fugu897 03-07-2019 20 1   Download

Chương 3 - Kế toán thuế (Tax accounting). Sau khi nghiên cứu chương này người đọc có thể hiểu: Nội dung cơ bản của từng loại thuế, chứng từ, phương pháp tính và hạch toán từng loại thuế; phân biệt được lợi nhuận kế toán và thu nhập tính thuế thu nhập doanh nghiệp, phương pháp điều chỉnh từ lợi nhuận kế toán sang thu nhập tính thuế; lập báo cáo thuế giá trị gia tăng, thuế thu nhập doanh nghiệp và các loại thuế khác.

97p hihihaha2 03-12-2016 49 4   Download

Bài giảng Chapter 3: financial statements, cash flow, and taxes presents of balance sheet, income statement, statement of cash flows, accounting income versus cash flow,MVA and EVA, personal taxes, corporate taxes.

38p philongdongnai 11-10-2014 188 12   Download

Financial accounting provides information to decision makers who are external to the business. Examples include present and future shareholders, present and future creditors, and government regulators. Managerial accounting provides information to decision makers who are internal to the business. This information is not published to people outside of the business

53p tieungot 28-01-2013 110 24   Download

The budget deficit equivalent to total government spending tax minus total government spending revenue.If income tax independently, but depend on the net income,Unemployment rate: the percentage of the labour force without a job but registered as being willing and available for work Labour force those people holding a job or registered as being willing and available for work Participation rate the percentage of the population of working age declaring themselves to be in the labour force

18p nhatro75 09-07-2012 97 4   Download

• Permanent Assets (those held 1 year) – should be financed with permanent and spontaneous sources of financing. • Temporary Assets (those held • Permanent Financing – intermediate-term loans, long-term debt, preferred stock, common stock • Spontaneous Financing – accounts payable that arise spontaneously in day-to-day operations (trade credit, wages payable, accrued interest and taxes) • Short-term financing – unsecured bank loans, commercial paper, loans secured by A/R or inventory...

43p huynhcongdanh 12-06-2012 145 32   Download