The informative value of taxes: The case of temporal differences in tax accounting
August 2019 - Vol 11 Num. 8
This work is an overview of empirical research of the last decades in the field of deferred taxes, focusing on their value relevance when making business, investment and financing decisions. The majority of research is derived from the Anglo-Saxon area, where the USA Accounting Standard SFAS No.109 is implemented....
August 2019
The informative value of taxes: The case of temporal differences in tax accounting
July 2019
An assessment of just in time system on the financial performance of manufacturing firms in Nigeria
July 2019
The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust
June 2019
Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia
May 2019
Expectation – performance of internal auditors: Examining views from Ghana
July 2013
Role of the agency theory in implementing management's control
September 2014
The market impact of mergers and acquisitions on acquiring firms in the U.S.
September 2013
Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana
July 2013
The contextual framework of corporate income tax evasion
September 2013
A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City
