Relevant bibliographies by topics / Accounting of income

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting of income'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 May 2022

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Journal articles on the topic "Accounting of income"

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Tung, Samuel. "Economic Income Versus Accounting Income." Review of Pacific Basin Financial Markets and Policies 01, no. 04 (December 1998): 545–53. http://dx.doi.org/10.1142/s0219091598000326.

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There is a growing belief that historical-cost accounting is no longer a relevant or reliable means of valuing a firm's assets and liabilities. Economists consider economic income relevant for measuring profit and performance, while they consider accounting income misleading for these purposes. The critical issue of measuring economic income has received little attention. The purpose of this paper is to point out some of the problems involved in computing economic income and to present ways in which accounting income can be adjusted to make it a more viable measurement.
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HANNA, CHRISTOPHER H., MARK R. MARTIN, MICHAEL J. DONOHUE, E. DANIEL LEIGHTMAN, CYM H. LOWELL, and LEONARD GOODMAN. "Corporate Income Tax Accounting." Journal of the American Taxation Association 32, no. 1 (March 1, 2010): 83–84. http://dx.doi.org/10.2308/jata.2010.32.1.83.

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Karabarbounis, Loukas, and Brent Neiman. "Accounting for Factorless Income." NBER Macroeconomics Annual 33 (January 2019): 167–228. http://dx.doi.org/10.1086/700894.

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Im, Young－Je. "Market Response to Accounting Income and Taxable Income." Korean Journal of Taxation Research 36, no. 3 (September 30, 2019): 153–72. http://dx.doi.org/10.35850/kjtr.36.3.05.

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CHENG, PETER, and DANIEL COULOMBE. "Voluntary Income-Increasing Accounting Changes." Contemporary Accounting Research 10, no. 1 (September 1993): 247–72. http://dx.doi.org/10.1111/j.1911-3846.1993.tb00392.x.

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Khan, Salimullah. "NATIONAL INCOME ACCOUNTING IN PAKISTAN." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 47–61. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01017.x.

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Harrison, Anne. "NATIONAL ACCOUNTING AND INCOME DISTRIBUTION." Review of Income and Wealth 37, no. 2 (June 1991): 223–34. http://dx.doi.org/10.1111/j.1475-4991.1991.tb00357.x.

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Aini, Qurotul, Anoesyirwan Anoesyirwan, and Yuli Ana. "Effect of Cloud Accounting as income statement on Accountant Performance." Aptisi Transactions on Management (ATM) 4, no. 1 (December 26, 2019): 13–21. http://dx.doi.org/10.33050/atm.v4i1.920.

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A simple and secure security accounting system is a system needed by various large and small companies where of course the company is never separated from accounting in order to process financial expenditures and revenues owned by companies that have a purpose to make a profit. Efforts to achieve success in a company can be seen from financial management which can be monitored and can be managed properly so that finance can be controlled well too, for that accuracy is an important role so with the company's cloud accounting it can be easier to monitor and also manage financial well, so it will be easier to make income / loss statements. cloud accounting provides a user friendly look that can certainly facilitate users. The purpose of this study is so that companies can pay more attention to monitoring and managing finances well so that it can facilitate the making of income statement . In this study took place used observational research methods and field library studies so that the system made can meet the existing needs of the company.
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Fellows, James A. "The Convergence Of Economic And Accounting Concepts Of Income." Journal of Applied Business Research (JABR) 5, no. 2 (October 25, 2011): 4. http://dx.doi.org/10.19030/jabr.v5i2.6354.

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One of the most disputed areas of contention between professional accountants and economic theorists is the divergence between their respective definitions of income. Generally, an economist views any accretion to net worth as income, while the accountant defines income to include only those increases in net worth that result from a realization event, i.e., a sale or exchange. Recently, however, the professional accounting community has begun an attempt to redefine its own measure of income. The following article reviews the controversy, as well as analyzing the struggle for a new measure of accounting income.
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Fitri Puspa, Dwi, Listiana Srimulatsih, and Zaitul . "Properties of Accounting Income in Indonesia: Net Income and Total Comprehensive Income." International Journal of Engineering & Technology 7, no. 3.21 (August 8, 2018): 261. http://dx.doi.org/10.14419/ijet.v7i3.21.17170.

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Introduction- This study aims to investigate the quality of net income and total comprehensive earnings from four properties or characteristics. The characteristics in question are persistence, variability, predictability and value relevance. The samples of the research are manufacturing companies listed in Indonesian Stock Exchange in 2012. By employing sampling technique based on the criteria, 24 companies were selected as samples with period of data collection from2012 to 2014. There are six hypotheses tested by using regression technique. The results of the research show some findings, namely that net income is more persistent than total comprehensive income, there is no significant difference in the variability between total comprehensive income and net income, net income has the ability to predict cash flow and net income for the upcoming year is better than the total comprehensive income and the relevance of net income is different from the total comprehensive income both by applying price and return model. IFRS convergence financial accounting standards require companies that have public accountability in Indonesia to present a comprehensive income statement that includes the presentation of net income, other comprehensive income and total comprehensive income. The results of the research on the characteristics of net income and total comprehensiveness benefit for various parties such as investors, financial analysts and creditors concerned with the quality of profit that is characterized from 4 perspectives mentioned before.. For the financial accounting standards setter, results of this study provide information about the quality of comprehensive earnings.
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Dissertations / Theses on the topic "Accounting of income"

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Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).

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Pence, Diana Kay. "An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279147/.

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George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.
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Sun, Zizhuo. "Accounting for the Gender Income Gap in Urban China." Thesis, Virginia Tech, 2000. http://hdl.handle.net/10919/31059.

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Using data from the China Housing Survey, that was conducted in 1993, the present study attempts to learn whether and how specific factors--human capital (including education and health), guanxi (social connections), housework, and employment in different sectors of the economy influence the income gap between men and women in urban China when traditional, socialist, and market mechanisms are all present. The data were collected from two large Chinese cities, Tianjin and Shanghai. The results of regression show that 1) Differences in education account for much of the gender differences in income. With the same amount of education, women still earn somewhat less than men. Health reduces the gender income gap between men and women in urban China. 2) Sector segregation accounts for much of the gender differences in income. The private sector pays much more than the public sector. Guanxi and housework do not help explain the difference in income between men and women. The present study reveals that the income inequality between men and women comes mainly from market forces. The market factors of education, health, and sector are the primary areas in which women suffer disadvantages that result in their lower income.
Master of Science
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Coulombe, Daniel. "Voluntary income increasing accounting changes : theory and further empirical investigation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26983.

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This thesis presents a three step analysis of voluntary income increasing accounting changes. We first propose a theory as to why managers would elect to modify their reporting strategy. This theory builds on research on the economic factors motivating accounting choices, since it is assumed that accounting choices are a function of political costs, manager's compensation plans and debt constraints. Specifically, we claim that adversity motivates the manager to effect an income increasing accounting change. Secondly, the thesis proposes a theoretical analysis of the potential market responses to a change announcement. The stock price effect of a change announcement is examined as a function of investors' rational anticipations of the manager's reporting actions and as a function of the level of information about adversity that investors may have prior to a change announcement. An empirical analysis is presented in the third step of this thesis. Our empirical findings are that: 1- Change announcements, on average, have no significant impact on the market. 2- Relative to the Compustat population as a whole, firms that voluntarily adopt income increasing accounting changes exhibit symptoms of financial distress, suggesting that such change announcements are associated with financial adversity. 3- Firms which voluntarily adopt income increasing accounting changes tend to exhibit symptoms of financial distress one or more years prior to the change year, suggesting that change announcements tend not to be a timely source of information conveying distress to the market. 4- There is a significant negative association between investors' proxies for prior information about adversity and the market impact of the change, especially for the subset of firms with above average leverage, suggesting that the information content of the accounting change signal is inversely related to investors prior information about adversity. The empirical results thus support the view that investors, at the time a change occurs, have information about the prevailing state of the world, and that they have rational anticipations with respect to the manager's reporting behavior. In this respect, the accounting change is, on average, an inconsequential signal that adds little to what investors already knew before the change announcement.
Business, Sauder School of
Graduate
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Bialostozky, Jacques. "Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1615.

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One way to smooth earnings is to use accounting changes. This paper focuses on discretionary accounting changes as the smoothing device used by firms. This paper tests for smoothing behavior as a function of incentives. The association between the smoothing behavior displayed within a sample of firms and firm-specific explanatory variables is examined.
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Stagnol, Lauren. "Accounting for risk in the design of fixed-income benchmarks." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100056.

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L’objectif de cette thèse est de proposer des schémas de pondérations alternatives visant à prendre en compte le risque dans la construction d’indices obligataires. Nous partons du constat suivant : les indices obligataires qui existent sur le marché sont pondérés en fonction de la capitalisation des émetteurs. L’implication n’est pas négligeable, dans la mesure où utiliser cette approche implique de sur-pondérer les entités les plus endettées. Sur cette base, nous proposons dans le premier chapitre de pondérer les entreprises au sein de l’indice en fonction de leur solvabilité. Dans le deuxième chapitre, toujours sur l’univers des obligations d’entreprises, nous appliquons le principe du risque en parité. Plus précisément, les secteurs sont pondérés de façon inversement proportionnelle à une mesure du risque de crédit innovante : la Duration Times Spread. Enfin, le dernier chapitre s’intéresse à l’application de cette même technique du risque en parité, mais cette fois-ci à l’univers des obligations souveraines. Nous nous engageons dans la modélisation d’une structure de taux à terme, permettant de mesurer le risque de taux d’intérêt dans un contexte global. Plus généralement, nous démontrons que ces pondérations alternatives, qui intègrent une notion de risque (crédit ou taux) et s’éloignent ainsi du pur aspect “niveau d’endettement”, fournissent une nouvelle grille de lecture pour la compréhension de la dynamique des marchés obligataires ainsi que des améliorations significatives dans le profil rendement-risque
In this thesis, we are keen to explore alternative weighting schemes that account for risk in the fixed-income indexing market. We start with the following observation: bond indexes that exist on the market are generally cap-weighted. The implication is not trivial: when holding such index, an investor is exposed to the most indebted issuers. From that standpoint, in the first chapter we make the proposal to consider an issuer’s creditworthiness as a weighting metric. Then in the second chapter, still working on the corporate bond market, we decide to turn to risk-parity indexing. More precisely, sectors are weighted inversely proportional to an innovative credit risk measure. Finally, the third chapter is devoted to the transposition of such risk-based philosophy to the sovereign bond universe. Particularly, we examine term structure modeling to appraise interest rate risk in a global framework. On a more general note, we show that these alternative indexing schemes - that do not emanate from pure indebtedness, but that are rather based on more sensible definitions of risk (credit or interest rate) provide a new reading grid for understanding bond market’s dynamics as well as appealing improvements in the indexes’ risk-return profile
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Malyuga, Natalia Mykhailivna, and Viktoriya Sergeevna Vitchenko. "Management model of income reflection in accounting and financal statements." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53919.

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1. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.gov.ua/laws/show/z0336-13 2. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: https://zakon.rada.gov.ua/laws/show/2755-17. 3. Цал-Цалко Ю. С., Мороз Ю. Ю., Мельник Т. Ю. Облік, статистика, аналіз та аудит в системі контролювання фінансових результатів підприємства: монографія. Житомир: ЖНАЕУ, 2016. 300 с. 4. Завгородній В.П. Бухгалтерський облік в Україні. В.П. Завгородній. – К.: А.С.К., 2002. – 420 с. 5. Міакова Г.І. Фактори впливу на прибуток / Міакова Г.І., Мяло В.В. Наукові праці КНТУ. – 2005. – Вип. 74. – С.15-17. 6. Нашкерська Г.В. Оцінка прибутку підприємства. Вісник Національного університету Львівська політехніка. "Менеджмент та підприємництво в Україні" – 2007. – № 576. – С.194-196.
Examination of the concept of "profit", consolidation of approaches to the identification of mechanisms of formation and use of profit, as well as the search for the optimal management model for the reserves of its increase.
Дослідження поняття "прибуток", узагальнення підходів щодо визначення механізмів формування і використання прибутку, також пошук оптимальної управлінської моделі для резервів його збільшення.
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Carolin, John. "The information content of cash flows versus accrual-based income numbers." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/5629.

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Mahangila, Deogratius Ng'winula. "SMEs' corporate income tax compliance in Tanzania." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370451/.

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Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour. Laboratory experimental methods found corporate income tax penalties levied on individual tax managers might be more effective than corporate income tax penalties charged on corporates. Also high tax compliance costs may decrease tax compliance levels. Likewise, a survey method discovered perceptions of retributive and procedural justice might associate with tax compliance behaviour. However, a perception of procedural justice can moderate the relationship between retributive justice and tax compliance. Conclusively, tax authorities may increase SMEs’ corporate income tax compliance by imposing corporate income tax penalties on tax managers, but these penalties should be perceived to fit the crime of corporate tax non-compliance and imposed through fair procedures. Also, the authorities may increase SMEs’ corporate tax compliance by decreasing tax compliance costs. Shortly, the thesis contributes to the limited tax literature on corporate income tax compliance, procedural and retributive justice and usage of real taxpayers in an experiment.
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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Books on the topic "Accounting of income"

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Ojha, R. R. National income accounting. New Delhi: Sterling, 1988.

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Board, Financial Accounting Standards. Accounting for income taxes. Norwalk, Conn: Financial Accounting Standards Board, 1992.

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Board, Financial Accounting Standards. Accounting for income taxes. Stamford,Cn: Financial Accounting Standards Board, 1987.

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Copeland, Benny R. Income tax for accounting principles. Houston, TX: Dame Publications, 1992.

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United States. Internal Revenue Service. Income averaging. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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Graham, John. Research in accounting for income taxes. Cambridge, MA: National Bureau of Economic Research, 2010.

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Committee, International Accounting Standards. Income taxes: Proposed international accounting standard. London: International Accounting Standards Committee, 1994.

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Caselli, Francesco. Accounting for cross-country income differences. Cambridge, Mass: National Bureau of Economic Research, 2004.

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Caselli, Francesco. Accounting for cross-country income differences. London: Centre for Economic Performance, London School of Economics and Political Science, 2005.

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American Institute of Certified Public Accountants. Real Estate Committee. Accounting for real estate syndication income. New York, N.Y: The Institute, 1992.

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Book chapters on the topic "Accounting of income"

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Hussey, Roger. "The Income Statement." In MBA Accounting, 139–70. London: Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_6.

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Giles, R. S. "Personal Income." In Finance and Accounting, 425–42. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_24.

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Sherman, Howard J., Michael A. Meeropol, and Paul D. Sherman. "National Income Accounting." In Principles of Macroeconomics, 43–58. Second edition. | Abingdon, Oxon; NewYork, NY: Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351232111-5.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics, 19–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-96969-0_4.

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Young, R., and S. Grant. "National Income Accounting." In Work Out Economics ‘A’ Level, 160–74. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10010-1_12.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics, 19–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-58115-1_3.

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Collis, Jill. "Statement of Comprehensive Income." In Financial Accounting, 61–83. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_4.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Statement of comprehensive income." In Business Accounting, 129–56. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_6.

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Griffiths, Ian. "Income and Expenses." In New Creative Accounting, 15–28. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_2.

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Simmonds, Andy. "Income and Expenditure Accounts." In Mastering Financial Accounting, 113–19. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_6.

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Conference papers on the topic "Accounting of income"

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Zhirong, Shen, and Ji Mengdi. "Accounting Impact of New Income Standards on Income Accounting of Construction Industry Enterprises." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.106.

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Tekola Jemberu, Etsub. "Financial Development and Distribution of Income in Low Income and Lower-Middle-Income Countries." In 9th International Conference on New Ideas in Management, Economics and Accounting. Acavent, 2021. http://dx.doi.org/10.33422/9th.imeaconf.2021.10.09.

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Campra, Maura, Elena Finessi, and Diana Anna Passarani. "The value relevance of Other Comprehensive Income (OCI)." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-081.

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Mahadianto, Moh Yudi, Apri Dwi Astuti, and Chintya Adella Nurhaliza. "The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.028.

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Pradana, Alfian Dovi, and Ning Rahayu. "Tax Treatment on the Amortization Expenses of Goodwill Arising from Acquisition as Deductible Expenses to Gross Income in the Calculation of Taxable Income." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.18.

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Nasution, Eri Yanti, and Hastina Febriaty. "Market Digitalization Impact of Income SMEs during Pandemic." In 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220304.023.

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Yunisvita, Muhammad Teguh, and Deassy Apriani. "Education Mismatch on Women’s Workers’ Income in Southern Sumatra." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.022.

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Ghasarma, Reza, Agung Putra Raneo, and Umar Hamdan. "Income Structure, Risk-Taking and Performance in Indonesia Bank Level Analysis." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.048.

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Ndoen, Wehelmina M., Markus Bunga, Marianus Saldanha Neno, and Anderias Anabuni. "Strategy Analysis of Increasing Income of Standard Traders in West Timor." In 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220304.041.

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Tjondro, Elisa, Maria Melinda Halim, and Anastasia Winnie Iskandar. "Earning Management, Income Volatility, and Cost of Debt." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.054.

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Reports on the topic "Accounting of income"

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Karabarbounis, Loukas, and Brent Neiman. Accounting for Factorless Income. Cambridge, MA: National Bureau of Economic Research, March 2018. http://dx.doi.org/10.3386/w24404.

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Caselli, Francesco. Accounting for Cross-Country Income Differences. Cambridge, MA: National Bureau of Economic Research, October 2004. http://dx.doi.org/10.3386/w10828.

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Graham, John, Jana Raedy, and Douglas Shackelford. Research in Accounting for Income Taxes. Cambridge, MA: National Bureau of Economic Research, January 2010. http://dx.doi.org/10.3386/w15665.

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Weitzman, Martin. Some Theoretical Connections Among Wealth, Income, Sustainability, and Accounting. Cambridge, MA: National Bureau of Economic Research, March 2016. http://dx.doi.org/10.3386/w22060.

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Edgerton, Jesse. Investment, Accounting, and the Salience of the Corporate Income Tax. Cambridge, MA: National Bureau of Economic Research, October 2012. http://dx.doi.org/10.3386/w18472.

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Hanushek, Eric, Jens Ruhose, and Ludger Woessmann. Knowledge Capital and Aggregate Income Differences: Development Accounting for U.S. States. Cambridge, MA: National Bureau of Economic Research, June 2015. http://dx.doi.org/10.3386/w21295.

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Alstadsæter, Annette, Martin Jacob, Wojciech Kopczuk, and Kjetil Telle. Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway. Cambridge, MA: National Bureau of Economic Research, December 2016. http://dx.doi.org/10.3386/w22888.

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Bakija, Jon, and Bradley Heim. How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation. Cambridge, MA: National Bureau of Economic Research, August 2008. http://dx.doi.org/10.3386/w14237.

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Melo-Becerra, Ligia Alba, and María Teresa Ramírez-Giraldo. Transport infrastructure and technical efficiency in a panel of countries: Accounting for endogeneity in a stochastic frontier model. Banco de la República, December 2021. http://dx.doi.org/10.32468/be.1187.

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Abstract:
In this paper, a global production frontier is estimated using stochastic frontier models to assess the contribution of transport infrastructure to countries’ performance. We find that the role of infrastructure is underestimated under the exogeneity assumption indicating that handling endogeneity is crucial in the estimation. Results suggest that a better endowment of infrastructure contributes to economic growth, highlighting its importance in explaining differences in the economic performance of countries. Efficiency measures indicate that high-income countries are more efficient than low- and middle-income countries, suggesting that there is room for improving economic performance in countries with a lower income level. Better institutions also are essential to foster countries’ economic output.
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Larrimore, Jeff, Richard Burkhauser, and Philip Armour. Accounting for Income Changes over the Great Recession (2007-2010) Relative to Previous Recessions: The Importance of Taxes and Transfers. Cambridge, MA: National Bureau of Economic Research, December 2013. http://dx.doi.org/10.3386/w19699.

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