Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 134

Closed form solution for the valuation of deferred tax assets

January-March 2021 - Vol 13 Num. 1

Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses (the latter being the most common...

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Closed form solution for the valuation of deferred tax assets

January-March 2021

João Marques Silva, Nuno Souto and José Azevedo Pereira

Has tax and accounting relationship come to nothing? An investigation into the decision usefulness of financial information disclosure

October-December 2020

Koholga Ormin and Bashir Tijjani  

Forensic accounting and financial crimes in Nigerian public sector

October-December 2020

Dada Samuel O. and Jimoh Fatai B.  

Effects of information technology on effective tax assessment in Nigeria

October-December 2020

Ajala Michael O. O. and Adegbie F. F.

Risk based internal audit at Greek listed shipping companies of New York stock exchange

October-December 2020

Andreas G. Koutoupis, Panagiotis Kyriakogkonas, Ioannis Ploumpis and Dimitrios Leontis

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

April 2009

Attitudes toward learning accounting by computers: The impact on perceived skills

Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

The impact of income tax rates (ITR) on the economic development of Botswana

Bonu N. S. and Pedro Motau P.

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu