Tax Avoidance Accounting And Financial Reporting

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Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

Author : Piotr Luty
Publisher : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN 13 : 8376959301
Total Pages : 95 pages
Book Rating : 4.3/5 (769 download)

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Book Synopsis Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia by : Piotr Luty

Download or read book Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia written by Piotr Luty and published by Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu. This book was released on 2022-05-05 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance

Author : Alqatan, Ahmad
Publisher : IGI Global
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.3/5 (693 download)

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Book Synopsis Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance by : Alqatan, Ahmad

Download or read book Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2024-04-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital era reporting undergoes a seismic shift as automation takes center stage. The transition from manual reporting to real-time automated systems enhances precision and efficiency and reduces errors, empowering decision-makers. However, this era of digital reporting brings forth a new set of challenges, from data security and privacy concerns to the imperative need for robust cybersecurity measures. Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance delves into this transformative wave, comprehensively exploring its consequences on these critical domains. The book meticulously dissects both the positive and negative repercussions, encapsulating the challenges and opportunities that arise in this era of digital metamorphosis. Navigating tax avoidance in a digitalized world unveils a complex dynamic. Digitalization, on the one hand, empowers tax authorities to access and analyze vast datasets, making it challenging for businesses to engage in tax evasion. On the other hand, sophisticated digital tools provide fertile ground for corporations to devise intricate tax avoidance schemes. Striking a balance becomes paramount, necessitating regulatory measures and international cooperation while addressing ethical dimensions in leveraging technology for tax strategies. The book offers a nuanced understanding of the intricate relationship between digitalization and these critical domains, from business professionals and financial analysts to regulatory bodies and sustainability advocates.

Tax Avoidance, Accounting and Financial Reporting

Author : Piotr Luty
Publisher :
ISBN 13 : 9788376959351
Total Pages : 0 pages
Book Rating : 4.9/5 (593 download)

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Book Synopsis Tax Avoidance, Accounting and Financial Reporting by : Piotr Luty

Download or read book Tax Avoidance, Accounting and Financial Reporting written by Piotr Luty and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Avoidance Research

Author : Antonio De Vito
Publisher : Springer Nature
ISBN 13 : 3031517652
Total Pages : 185 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Tax Avoidance Research by : Antonio De Vito

Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book-Tax conformity in the IFRS Era

Author : Luca Menicacci
Publisher : FrancoAngeli
ISBN 13 : 8835140153
Total Pages : 138 pages
Book Rating : 4.8/5 (351 download)

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Book Synopsis Book-Tax conformity in the IFRS Era by : Luca Menicacci

Download or read book Book-Tax conformity in the IFRS Era written by Luca Menicacci and published by FrancoAngeli. This book was released on 2022-05-11T00:00:00+02:00 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: 368.24

The Future of Financial Reporting

Author : Krish Bhaskar
Publisher : Routledge
ISBN 13 : 9781138802544
Total Pages : 256 pages
Book Rating : 4.8/5 (25 download)

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Book Synopsis The Future of Financial Reporting by : Krish Bhaskar

Download or read book The Future of Financial Reporting written by Krish Bhaskar and published by Routledge. This book was released on 2017-06-08 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at the fair and ethical behaviour of businesses, particularly the contribution that accounts and financial reports play in promoting ethical or fair behaviour. It proposes a new hybrid system of accounting and financial reporting that will balance the companies needs with the drive for a more ethical corporate culture to meet modern society s needs. "

How to Read a Financial Report

Author : John A. Tracy
Publisher : John Wiley & Sons
ISBN 13 : 1119606462
Total Pages : 214 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis How to Read a Financial Report by : John A. Tracy

Download or read book How to Read a Financial Report written by John A. Tracy and published by John Wiley & Sons. This book was released on 2020-02-05 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: The updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports are used to provide a range of vital information, including an organization’s cash flow, financial condition, and profit performance (aka The Big Three Financial Statements). Financial statements are often complex and extremely difficult to understand for anyone other than accounting and finance professionals. How to Read a Financial Report enablesinvestors, lenders, business leaders, analysts, and managers to read, analyze, and interpret financial accounting reports. Designed specifically for non-specialists, this reader-friendly resource covers the fundamentals of financial reporting in jargon-free English. Topics such as sales revenue & recognition, costs of goods sold, sources & uses of capital/cash, non-cash expenses (e.g., depreciation expense), income tax obligations, understanding profits & financial stability, and financial statement ratios & analysis are covered throughout the book. Now in its ninth edition, this bestselling guide has been thoroughly revised to reflect changes in accounting and financial reporting rules, current practices, and recent trends. New and expanded content explains managing cash flow, illustrates the deceitful misrepresentation of profits in some financial reports (aka Financial Engineering), and more. Further, end-of-chapter activities help readers learn the intricacies of the balance sheet and cash flow statement, while updated sections address shifts in regulatory standards. Written by two highly experienced experts in financial accounting, this resource: Enables readers to cut through the noise and focus on what financial reports and financial statements are really saying about a company Clarifies commonly misunderstood aspects of financial reporting and how companies can “financially engineer” operating results Offers comprehensive, step-by-step guidance on analyzing financial reports Provides numerous examples and explanations of various types of financial reports and analysis tools

The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections

Author : Sanjay Gupta
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections by : Sanjay Gupta

Download or read book The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections written by Sanjay Gupta and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the effect of accounting measurement and disclosure requirements on multistate income tax avoidance. The proliferation of sophisticated state tax planning techniques combined with the complexity of varying state tax regimes make multistate taxation an area rampant with uncertainty. The accounting standards contained in FASB Interpretation No. 48 (FIN 48) require firms to record and disclose liabilities for uncertain income tax benefits based on a more-likely-than-not merit threshold of each tax position, assuming tax authorities have full information. Theoretical work and initial practitioner claims suggested that the accounting standards would increase reported tax expense and tax payments. Consistent with this, we find that both firm-level state income tax expense and aggregate state-level income tax collections increased surrounding adoption of FIN 48, providing evidence of the association between mandatory financial reporting disclosures and tax compliance behavior.

The effect of Earnings Quality and Internal Resource on the relationship between Tax Avoidance and Firm level Investment

Author : Cesilia Mgimwa
Publisher : GRIN Verlag
ISBN 13 : 3346133834
Total Pages : 61 pages
Book Rating : 4.3/5 (461 download)

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Book Synopsis The effect of Earnings Quality and Internal Resource on the relationship between Tax Avoidance and Firm level Investment by : Cesilia Mgimwa

Download or read book The effect of Earnings Quality and Internal Resource on the relationship between Tax Avoidance and Firm level Investment written by Cesilia Mgimwa and published by GRIN Verlag. This book was released on 2020-03-18 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2019 in the subject Business economics - Investment and Finance, , language: English, abstract: The perception that corporate tax avoidance represents a shift of value from the government tax authority to shareholders has been questioned by recent studies that finds this perception to not be legitimate in the data. In this study, I point out the evidence of the positive relationship between tax avoidance and firm level investment so that to provide an evidence of the managers’ behavior of using savings from tax avoidance to fund firms’ investment activities. Furthermore, this study, examine the effect of earnings quality and internal resource on the relationship between tax avoidance and firm level investment. I collected data of 3085 firms from the KisValue database with accounting data for companies listed on the Korea Stock Exchange (KOSPI) from 2012 to 2017, to test the effect of earnings quality and internal resource on the relationship between tax avoidance and firm level investment. I start with year 2012 because in 2012, International Financial Reporting Standards (IFRS) adoption becomes compulsory to all listed companies in Korea. In contrast from previous research, this study looks at the relationship of tax avoidance and firm level investment from a different perspective by focusing on the effect of earnings quality and internal resource on this relationship. The evidence of this study suggests that tax avoidance is positively associated with firm level investment. In other words, when firms increase tax avoidance, the firm level investment also increases. Adding to Dobbins and Jacob (2016) and Axel and Joachim (2017) research that found lowered tax rates, induce higher investments. This study also finds the evidence that the relationship between tax avoidance and firm level investment depends on the availability of internal resource and the level of earnings quality. The relationship between tax avoidance and firm level investment is negative when the firm has greater internal resource and better earnings quality. These results suggesting that; firms with the presence of greater internal resource (i.e. internally generated cash flow) tend to rely less on tax avoidance to fund their investment than those firms with low internal resource. Similarly, firms with better earnings quality tend to rely less on tax avoidance to finance their investment than firms with poor earnings quality.

Guide: Preparation, Compilation, and Review Engagements, 2017

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498390
Total Pages : 287 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Guide: Preparation, Compilation, and Review Engagements, 2017 by : AICPA

Download or read book Guide: Preparation, Compilation, and Review Engagements, 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-03 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016. This edition also contains some enhancive updates related to materiality in review engagements, professional skepticism, and more illustrative accountant’s reports.

Financial Reporting Fraud

Author : Charles R. Lundelius
Publisher : American Institute of Certified Public Accountants (AICPA)
ISBN 13 :
Total Pages : 324 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Financial Reporting Fraud by : Charles R. Lundelius

Download or read book Financial Reporting Fraud written by Charles R. Lundelius and published by American Institute of Certified Public Accountants (AICPA). This book was released on 2003 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Advances in Taxation

Author : John Hasseldine
Publisher : Emerald Group Publishing
ISBN 13 : 1835495869
Total Pages : 241 pages
Book Rating : 4.8/5 (354 download)

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Book Synopsis Advances in Taxation by : John Hasseldine

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2024-06-20 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

Accounting and Auditing Research

Author : Thomas R. Weirich
Publisher : John Wiley & Sons
ISBN 13 : 1119698138
Total Pages : 258 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis Accounting and Auditing Research by : Thomas R. Weirich

Download or read book Accounting and Auditing Research written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2020-09-29 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.

The Impact of International Financial Reporting Standards ( IFRS ) Against Tax Avoidance

Author : Kiryanto Winarto
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Impact of International Financial Reporting Standards ( IFRS ) Against Tax Avoidance by : Kiryanto Winarto

Download or read book The Impact of International Financial Reporting Standards ( IFRS ) Against Tax Avoidance written by Kiryanto Winarto and published by . This book was released on 2018 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study was to analyze the behavior of tax avoidance before and after the application of International Financial Reporting Standards (IFRS). The Population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2007 and 2012. Selected in 2007 as a sample prior to the IFRS and the 2012 samples after the IFRS. The sampling technique used is purposive sampling and obtained 70 samples from the company. The analytical tool used is Paired Sample Test. Tax avoidance in this study proxied using four measurements is Cash Effective Tax Rate (CETR), Books Tax Gap (BTG), General Accepted Accounting Principle Affective Tax Rate (GAAP ETR), Current Effective Tax Rate (Current ETR). Before analyzed, then tested for normality for each - each a proxy measurement of the resulting 45 samples for measurement CETR, 35 samples for the measurement of BTG, 56 samples for measurement GAAP ETR, and 58 samples for measurements Current ETR. The practical implication of the research suggests the government to make a policy to reduce ability tax avoidance.

Advances in Taxation

Author : John Hasseldine
Publisher : Emerald Group Publishing
ISBN 13 : 1800716753
Total Pages : 135 pages
Book Rating : 4.8/5 (7 download)

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Book Synopsis Advances in Taxation by : John Hasseldine

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2021-10-19 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Taxation is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

The IRS Research Bulletin

Author :
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis The IRS Research Bulletin by :

Download or read book The IRS Research Bulletin written by and published by . This book was released on 2003 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Aggressiveness and Accounting Fraud

Author : Clive S. Lennox
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Tax Aggressiveness and Accounting Fraud by : Clive S. Lennox

Download or read book Tax Aggressiveness and Accounting Fraud written by Clive S. Lennox and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies for tax aggressiveness to triangulate our evidence, we generally find that tax aggressive U.S. public firms are less likely to commit accounting fraud. However, we caution that our results are sensitive to how tax aggressiveness is measured. More specifically, four (two) of the five (three) proxies for firms' effective tax rates (book-tax differences) load positively (negatively) during the 1981-2001 period, implying that fraud firms are less tax aggressiveness. Our inferences persist when we isolate the 1995-2001 period in which accounting impropriety steeply rose and corporate tax compliance steeply fell. Moreover, we continue to find that tax aggressive firms are less apt to fraudulently manipulate their financial statements when we apply factor analysis to identify tax avoidance with a common factor extracted from the underlying proxies and match on propensity scores to ensure that the fraud and non-fraud samples have very similar non-tax characteristics.