Author: Publisher:
ISBN:
Category : Economic forecasting
Languages : en
Pages : 152
Book Description
The IRS Research Bulletin
Author: Publisher:
ISBN:
Category : Economic forecasting
Languages : en
Pages : 152
Book Description
Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia
Author: Piotr LutyPublisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN: 8376959301
Category : Business & Economics
Languages : en
Pages : 95
Book Description
Jest to pierwsza z trzech monografii poświęconych unikaniu opodatkowania w krajach Europy Środkowej i Wschodniej, finansowana w ramach projektu z Międzynarodowego Funduszu Wyszehradzkiego. Autorami rozdziałów są naukowcy w Polski, Czech, Serbii i Portugalii. Prezentowane w niej zagadnienia obejmują unikanie opodatkowania z perspektywy podstawowego systemu informacyjnego spółek – systemu rachunkowości. W książce mówiono wartości niematerialne i prawne oraz rzeczowe aktywa trwałe w kontekście unikania opodatkowania, a także poruszono zagadnienie raportowania finansowego w kontekście ustalania efektywnej stopy opodatkowania
Financial Shenanigans
Author: Howard M. SchilitPublisher: McGraw Hill Professional
ISBN: 0071423397
Category : Business & Economics
Languages : en
Pages : 240
Book Description
Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuationsfrom investors and lenders to managers and auditorscan use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.
Accounting Irregularities in Financial Statements
Author: Benny K. B. KwokPublisher: Gower Publishing, Ltd.
ISBN: 9780566086212
Category : Business & Economics
Languages : en
Pages : 240
Book Description
Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. This book provides an in-depth practical reference for those professionals who need to understand, prevent and combat against accounting irregularities in financial statements.
Accounting for Income Taxes
Author: John R. GrahamPublisher: Now Pub
ISBN: 9781601986122
Category : Business & Economics
Languages : en
Pages : 176
Book Description
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.
The Routledge Companion to Auditing
Author: David HayPublisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387
Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Advances in Taxation
Author: John HasseldinePublisher: Emerald Group Publishing
ISBN: 1837533601
Category : Business & Economics
Languages : en
Pages : 233
Book Description
In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning.
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Author: OECDPublisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Statement for the Record
Author: Brian P. CrowleyFinancial Reporting and Analysis
Author: David A. GuentherPublisher: Irwin/McGraw-Hill
ISBN: 9780072954203
Category : Business & Economics
Languages : en
Pages : 0
Book Description
Financial Reporting and Analysis is an innovative, all-new examination of financial reporting practice, through the lens of economics. Providing an unprecedented sense of how financial accounting is used in the business environment, it balances its subject's necessary topical rigor with a welcome user-friendly approach. A full chapter explores every angle of the often-ignored, yet vital subject of earnings management, while the PowerWeb Card allows for continuous updating and interactive assistance.