Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Deferred tax"”.
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How IFRS 9 has impacted Deferred Tax Assets and Bank Regulatory Capital in South Africa
… proved that banks with larger percentages of deferred tax assets in their regulatory capital are more likely to fail and have higher credit risk. However, following the application of IFRS 9 from January 2018, there arose an increasing likelihood that deferred tax assets included in bank …
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The nature of deferred income taxes arising from differences in depreciation methods
… an investigation into the underlying nature of deferred tax balances. The investigation entails obtaining evidence about whether markets treat changes in these balances that arise from depreciation differences as changes in debt or equity. This is accomplished by relating changes in firm …
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Essays on taxation and firm behavior
… of three essays that examine the impact of tax policy of firm behavior. The first chapter uses new well-level production data on California oil wells and after-tax producer prices to estimate how temporary taxes affect oil production decisions. Theory suggests that temporary taxes could lead …
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Truth, objectivity and subjectivity in accounting
… debate surrounding the issue of accounting for deferred tax in the United Kingdom (UK), we endeavour to locate accounting in terms of the dichotomy the philosopher Bernard Williams draws between science and ethics. We find that the descriptive and normative are inextricably entangled in …
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Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax
Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax …