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Journal articles on the topic 'Accounting of income'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 May 2022

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

ADDY, NOEL, and EDWARD P. SWANSON. "Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?" Contemporary Accounting Research 11, no. 1 (June 9, 1994): 497–514. http://dx.doi.org/10.1111/j.1911-3846.1994.tb00453.x.

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12

Wang, Zhemin, and Thomas H. Williams. "Accounting Income Smoothing And Stockholder Wealth." Journal of Applied Business Research (JABR) 10, no. 3 (September 22, 2011): 96. http://dx.doi.org/10.19030/jabr.v10i3.5929.

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<span>Contrary to the widespread view that the accounting income smoothing phenomenon is a revelation of cheating and misleading on the part of the firms management, this study demonstrates that income smoothing enhances the informational value of reported earnings. Furthermore, this study documents consistent evidence indicating that smoothed income numbers are viewed favorably by the markets, and firms with smoother income series are perceived as being less risky. The findings suggest that income smoothing can be beneficial to both existing stockholders and prospective investors.</span>

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13

Trueman, Brett, and Sheridan Titman. "An Explanation for Accounting Income Smoothing." Journal of Accounting Research 26 (1988): 127. http://dx.doi.org/10.2307/2491184.

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14

Harvey, A. C., and David King. "An Introduction to National Income Accounting." Economica 52, no. 207 (August 1985): 402. http://dx.doi.org/10.2307/2553870.

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15

Takatera, Sadao, and Norio Sawabe. "Time and space in income accounting." Accounting, Organizations and Society 25, no. 8 (November 2000): 787–98. http://dx.doi.org/10.1016/s0361-3682(99)00029-x.

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16

MADAN, DILIP B. "Project Evaluation and Accounting Income Forecasts." Abacus 21, no. 2 (September 1985): 197–202. http://dx.doi.org/10.1111/j.1467-6281.1985.tb00119.x.

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17

Creedy, John. "Income taxation and the accounting period." Journal of Economic Studies 25, no. 6 (December 1998): 468–85. http://dx.doi.org/10.1108/01443589810233856.

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18

Diab, Muhammad. "NATIONAL INCOME ACCOUNTING PRACTICES IN SYRIA." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 121–34. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01023.x.

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19

Nakamura, Leonard I. "INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING." Review of Income and Wealth 56 (April 23, 2010): S135—S155. http://dx.doi.org/10.1111/j.1475-4991.2010.00390.x.

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20

Kwok, Winston, and Yew Kee Ho. "Singapore Airlines: Accounting for Income Taxes." Asian Case Research Journal 06, no. 02 (December 2002): 241–54. http://dx.doi.org/10.1142/s0218927502000221.

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Singapore Airlines: Accounting for Income Taxes. A proposed standard on accounting for income taxes would affect the bottomline figures of many companies in Singapore, including a major international company, Singapore Airlines Ltd (SIA). Students have to assume the role of a financial analyst who would have to assess the impact of the change. This is a case that introduces some of the more contentious issues relating to deferred taxes and can be used in intermediate or advanced accounting courses, M.B.A. or executive programs, and courses in financial statement analysis. The objectives of the case are threefold. First, it helps students understand better the conceptual issues associated with deferred taxes. Secondly, it requires students to assess the impact of the proposed accounting changes on key financial figures and ratios. Thirdly, it engages the student to discuss the strategic implications of accounting standards on taxes in relation to management's ability to manage their bottomline numbers.

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21

Cumberland, John H. "SUGGESTED IMPROVEMENTS IN REGIONAL INCOME ACCOUNTING." Papers in Regional Science 2, no. 1 (January 14, 2005): 259–71. http://dx.doi.org/10.1111/j.1435-5597.1956.tb01572.x.

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22

Holcombe, Randall G. "National Income Accounting and Public Policy." Review of Austrian Economics 17, no. 4 (December 2004): 387–405. http://dx.doi.org/10.1023/b:raec.0000044638.48465.df.

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23

Jacob, John, and Bjorn N. Jorgensen. "Earnings management and accounting income aggregation." Journal of Accounting and Economics 43, no. 2-3 (July 2007): 369–90. http://dx.doi.org/10.1016/j.jacceco.2007.01.007.

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24

Graham, John R., Jana S. Raedy, and Douglas A. Shackelford. "Research in accounting for income taxes." Journal of Accounting and Economics 53, no. 1-2 (February 2012): 412–34. http://dx.doi.org/10.1016/j.jacceco.2011.11.006.

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25

Cheng, Qiang. "What Determines Residual Income?" Accounting Review 80, no. 1 (January 1, 2005): 85–112. http://dx.doi.org/10.2308/accr.2005.80.1.85.

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This paper investigates the determinants of residual income scaled by book value of equity, i.e., abnormal return on equity (ROE), by analyzing the impact of value-creation (economic rents) and value-recording (conservative accounting) processes on abnormal ROE. I rely on economic theories to characterize economic rents and develop an empirical measure—the conservative accounting factor—to capture the effect of conservative accounting. As expected, industry abnormal ROE increases with industry concentration, industry-level barriers to entry, and industry conservative accounting factors. Also as expected, the difference between firm and industry abnormal ROE increases with market share, firm size, firm-level barriers to entry, and firm conservative accounting factors. Integrating these determinants into the residual income valuation model significantly increases its explanatory power for the variation in the market-to-book ratio.

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26

ASHEIM, GEIR B. "Green national accounting: why and how?" Environment and Development Economics 5, no. 1 (February 2000): 25–48. http://dx.doi.org/10.1017/s1355770x00000036.

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The present paper gives an overview of the theory of green national accounting. Three purposes of green national accounting (measurement of welfare equivalent income, sustainable income, or net social profit) and two measures (Green NNP and wealth equivalent income) are considered. Under the assumption of no exogenous technological progress, Green NNP is shown to equal wealth equivalent income if there is a constant interest rate or if consumption is constant. It is established as a general result that sustainable income [les ] wealth equivalent income [les ] welfare equivalent income, while Green NNP [les ] welfare equivalent income under no exogenous technological progress and a constant utility discount rate. Green NNP is shown to measure gross social profit rather than net social profit.

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27

Jaijairam, Paul. "Fair Value Accounting vs. Historical Cost Accounting." Review of Business Information Systems (RBIS) 17, no. 1 (December 31, 2012): 1–6. http://dx.doi.org/10.19030/rbis.v17i1.7579.

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This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting reports assets and liabilities at the initial price they were exchanged for at the time of the transaction. Conversely, fair value accounting quotes the prevailing price in the market. Nevertheless, while both methods of accounting affect financial statements, the impact of fair value accounting on the balance sheet and income statement is extreme due to the potential volatility of the method. Fair value accounting is deemed superior when compared to historical cost accounting because it reflects the current situation in the market whereas the later is based on the past. In addition, in relative terms, fair value accounting provides users with more current financial information and visibility.

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28

Boisvert, Richard N., and Christine Ranney. "Accounting for the Importance of Nonfarm Income on Farm Family Income Inequality in New York." Northeastern Journal of Agricultural and Resource Economics 19, no. 1 (April 1990): 1–11. http://dx.doi.org/10.1017/s0899367x00000118.

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As the proportion of farm family income due to nonfarm sources continues to grow nationally, it is important to understand how farm families in various regions or states are affected. This paper develops a better understanding of the contribution of income from nonfarm sources to the level and distribution of income among farm families in New York. In analyzing income distribution, the Gini ratio is decomposed to determine the effects of marginal changes in income by source to overall inequality. The results are compared with the simulated changes in income inequality due to changes in income by source as measured by an “adjusted” Gini ratio which accounts specifically for negative farm incomes. Differences in the policy implications from both procedures are compared. The relationships among sources of income and policy implications can be brought into sharper focus by examining both measures.

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29

Kusmala, Abdilla Rahmania, and Hastoni . "Pengaruh Penerapan PSAK No. 46 Terhadap Laporan Laba Rugi Pada Tiga Perusahaan Yang Terdaftar di BEI." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (July 25, 2018): 031–46. http://dx.doi.org/10.37641/jiakes.v2i1.44.

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The company follows a accounting standards generally accepted in drawing up the financial statements, namely Financial accounting standards (SAK). For various reasons, that standard is different from the taxation provisions also utilize accounting information. Due to the difference of a few things in Financial accounting standards (SAK) with the provisions of the Regulation militate in% u2013 Invitation taxation. Bond Accountant Indonesia (IAI) has confirmed the Statements of financial accounting standards (PSAK) No. 46 concerning accounting for income taxes, is a new thing in the accounting standards for enterprises in Indonesia. PSAK No. 46.The purpose of this research is to know concerning PSAK NO. 46 and see if PSAK NO. 46 already applied on the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Mayora Indah Tbk. And how its influence from the application of PSAK NO.46 of the income statement of the company. The study was conducted at the corner of Indonesia stock exchange at STIE Kesatuan Bogor. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The influence of the application of PSAK NO. 46 on the income statements give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of tax-deferred interest assets, which is set to PSAK NO. 46.

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30

Hodgson, Allan, and Mark Russell. "Comprehending Comprehensive Income." Australian Accounting Review 24, no. 2 (June 2014): 100–110. http://dx.doi.org/10.1111/auar.12022.

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31

Beaulieu, Philip. "Voluntary Income Reporting." Accounting Horizons 28, no. 2 (February 1, 2014): 277–95. http://dx.doi.org/10.2308/acch-50727.

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SYNOPSIS This paper proposes a voluntary income-reporting regime, in which firms could choose whether to publish an income statement. Firms choosing not to issue it would report fund flows in a cash flow statement employing the direct method, similar to the cash flow statement advocated by Ohlson et al. (2010). Voluntary income reporting is motivated by managers' numerous motives to manipulate earnings, recent research challenging the value relevance of earnings compared to cash flows, and costs of auditing income, including litigation risk. Another motivation for voluntary income reporting is rising investor dissatisfaction with reported earnings, but unlike many critics in the investing community, the paper does not claim that earnings do not have significant information value. Rather, given recent developments, it is worth reconsidering whether the benefits of reporting accrual earnings exceed the costs for all firms.

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32

CAIRNS, ROBERT D. "Sustainability accounting and green accounting." Environment and Development Economics 5, no. 1 (February 2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.

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Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2

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33

Hodge, Frank D., Roger D. Martin, and Jamie H. Pratt. "Audit Qualifications of Income-Decreasing Accounting Choices*." Contemporary Accounting Research 23, no. 2 (June 2006): 369–94. http://dx.doi.org/10.1506/0l0u-c5v6-3ftm-5dtj.

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34

McNICHOLAS, PATTY, and KIM WYATT. "Accounting for Income Taxes: Early Adoption Issues." Australian Accounting Review 17, no. 43 (December 31, 2008): 68–74. http://dx.doi.org/10.1111/j.1835-2561.2007.tb00338.x.

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35

Feldman, Naomi E. "Mental Accounting Effects of Income Tax Shifting." Review of Economics and Statistics 92, no. 1 (February 2010): 70–86. http://dx.doi.org/10.1162/rest.2009.11892.

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36

Bushman, Robert M., and Raffi J. Indjejikian. "Accounting income, stock price, and managerial compensation." Journal of Accounting and Economics 16, no. 1-3 (January 1993): 3–23. http://dx.doi.org/10.1016/0165-4101(93)90003-x.

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37

Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (January 3, 2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.

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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business. Research methodology Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information. Relevant courses and levels This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

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38

Kallunki, Juha-Pekka, Minna Martikainen, and Teppo Martikainen. "Accounting income, income components and market-to-book equity ratios: Finnish evidence." International Journal of Accounting 33, no. 3 (January 1998): 359–75. http://dx.doi.org/10.1016/s0020-7063(98)90037-1.

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39

Rezazadeh, Kameliya, Behnam Gilaniniay Soumehsaraei, and Mohammad Hasan Gholizadeh. "An Overview Income Management and Income Smoothing and Its Importance in Accounting." Kuwait Chapter of Arabian Journal of Business and Management Review 4, no. 1 (September 2014): 134–38. http://dx.doi.org/10.12816/0018895.

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40

Lopes, Alexsandro Broedel. "Valuation properties of accounting numbers in Brazil." Corporate Ownership and Control 1, no. 3 (2004): 31–36. http://dx.doi.org/10.22495/cocv1i3p3.

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This work investigates the valuation properties of accounting numbers in Brazil under three traditional frameworks: earnings capitalization, book value of equity and residual income. The sample was selected from companies traded at the São Paulo Stock Exchange (BOVESPA) from 1995 to 1999, dividing the sample in two groups: companies with preferred and with common shares. My results show that the earnings capitalization model did not perform well for common shares and have a better performance for preferred shares because of the mandatory dividend distribution as a percentage of net income in Brazil and because earnings have no use as information asymmetry reducers in Brazil. The book value model performed better for common shares while residual income had a comparable performance and seems to be the dominant accounting-based valuation model for common shares. For preferred shares the residual income model performs better. The residual income term alone presents no significant difference for the two sets of companies. For both set of companies accounting income did not incorporated economic income.

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41

Galassi, Giuseppe. "Economic income, historical costing income and conservatism. An integrated approach." De Computis - Revista Española de Historia de la Contabilidad 17, no. 2 (December 28, 2020): 28. http://dx.doi.org/10.26784/issn.1886-1881.v17i2.395.

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The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present values’, that is ‘economic values’). Revaluations of assets, liabilities and owners’ equities are consistent with the cost-revenue model as well as the discounting future income flows in order to reach sustainable economic income magnitudes and sustainable economic capital values.The whole function of the information system is related to decision-making and control: the ‘accountability concept’ is crucial in this regard and is part of the process for predicting future ‘economic financial situations’. Certainly historical cost is relevant part of accountability valuation; the future economic results can be better predicted by a long past segment of outcomes from all the entity activity, ‘operating incomes’ and ‘capital gains and losses’. These principles drive in the direction of historical costing (and conservatism) integrated, through ‘revaluations’, with other different methodologies, typically ‘current values’ and ‘present values’, in a unitary systematic comprehensive framework, according to economia aziendale (entity economics) school of thought.

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42

Mullan, Killan, Holly Sutherland, and Francesca Zantomio. "Accounting for Housing in Poverty Analysis." Social Policy and Society 10, no. 4 (August 5, 2011): 471–82. http://dx.doi.org/10.1017/s1474746411000224.

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The treatment of housing in the definition of income used to measure poverty makes a big difference to who is counted as poor. Both the Before Housing Costs (BHC) and After Housing Costs (AHC) measures in current use in the UK pose problems. BHC income does not capture the advantages of living in owner-occupied housing and AHC income might not account for the benefits of living in higher-quality accommodation. We explore the potential of including in income the difference between the estimated value of housing consumed and housing costs, which we refer to as net imputed rent. We investigate whether findings about child and pensioner poverty, and judgements about the effectiveness of poverty-reducing policies, are affected by accounting for housing in this way.

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43

Nandan, K. "Agriculture Accounting In India." Shanlax International Journal of Economics 8, no. 3 (June 1, 2020): 110–13. http://dx.doi.org/10.34293/economics.v8i3.2431.

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India is an Agriculture based country where 50% of the population is based on agriculture. Agriculture is a main source of income to the Government. Agriculture accounting is very useful for agriculturist which helps them to know the income and expenses by agriculture activity. Therefore, a standard is introduced to provide a guidelines for agriculture Accounting called Ind AS41.Standaerd specifies the reorganization and measurement of Agriculture Assets, Gains and losses, Government subsides. It helps the agriculturist to avoid the unnecessary expenses and better utilization of available recourses.

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44

BASHYROVA, G. "Income Tax: Genesis of Definition and Object of Accounting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 38–46. http://dx.doi.org/10.31767/nasoa.3-2020.04.

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Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

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Marayasa, Nyoman. "The Influence of Interest Income and Professional Training to Student of Accounting for Work as the Company Public Accountant (A Study in Accounting Study Program at Pamulang University, Banten)." Journal of Advanced Research in Dynamical and Control Systems 12, no. 4 (April 30, 2020): 502–7. http://dx.doi.org/10.5373/jardcs/v12i4/20201945.

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Quirin, Jeffrey J., and David O'Bryan. "The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context." Issues in Accounting Education 31, no. 3 (July 1, 2015): 347–54. http://dx.doi.org/10.2308/iace-51206.

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ABSTRACT This case is designed for use in a forensic accounting curriculum at the undergraduate or graduate level. The case contains no allegations of fraud. Rather, it illustrates the subset of forensic accounting referred to as litigation advisory services and is based upon an actual case that was investigated by the lead author working as a litigation support consultant. The case utilizes the problem-based learning approach wherein students are put in the role of the forensic accountant and must request additional information from the instructor. Students must first review a personal income tax return to develop a list of financial documents that would serve as a discovery request when assisting a family law attorney and his divorcing client. Using the information obtained from their requests, students must then prepare an income exhibit and an asset/liability exhibit that will support the client's need for a division of the marital estate, spousal maintenance, and child support. The process of using a completed income tax return to reconstruct the couple's asset and income profile not only mirrors the real-world engagement, but also complements and reinforces any prior courses in taxation. Student feedback on the case was extremely positive across all dimensions. Students reported having a better understanding of the role of a forensic accountant in the litigation process and enhanced abilities in analyzing a personal income tax return.

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KOZMENKOVA, Svetlana V., and Irina L. EGOROVA. "Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects." International Accounting 22, no. 9 (September 15, 2021): 1001–16. http://dx.doi.org/10.24891/ia.24.9.1001.

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Subject. This article deals with the issues of determining the amount of income received from the implementation of illegal entrepreneurial activities, through the production of forensic accounting expertise. Objectives. The article aims to develop specific practical recommendations to use the forensic accounting expertise to determine income from illegal entrepreneurial activities in the investigation of illegal entrepreneurship. Methods. For the study, we used the methods of analysis, synthesis, systematization, and generalization. Results. The article presents a procedure for determining the income received by a commercial organization or an individual entrepreneur, in the process of forensic accounting expertise. It defines and proposes to apply a sequence of actions of the chartered accountant in solving the problem of determining the amounts of income from illegal entrepreneurial activities. Conclusions and Relevance. When investigating crimes related to the implementation of illegal business activities, it is impossible to do without the use of special economic knowledge. Forensic accounting expert examination is one of the most common forms of using such knowledge in the investigation of crimes under Art. 171 of the Criminal Code of the Russian Federation "Illegal Entrepreneurship". The methodology and organization of accounting expertise should be constantly developed and improved. The results of the study are of an applicable nature and can be used in the organization and production of forensic accounting expert examination in the practice of investigating crimes related to the implementation of illegal entrepreneurial activities.

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Hall, Steven C. "Dividend Restrictions and Accounting Choices." Journal of Accounting, Auditing & Finance 9, no. 3 (July 1994): 447–63. http://dx.doi.org/10.1177/0148558x9400900305.

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Accounting changes of firms surrounding a tightening of the dividend constraint are examined for evidence of debt-contract-induced, income-increasing accounting changes. No meaningful difference in the number of material income-increasing accounting changes was detected between the sample of firms experiencing near-binding dividend constraints and a control group of firms. Weak evidence suggests that these results may be sensitive to the definition of near-binding and the persistence of the firm's downturn.

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Derstine, Robert P., and David D. Wagaman. "Using Deferred Income Taxes As A Link Between Intermediate Accounting And Corporate Income Tax Courses." American Journal of Business Education (AJBE) 5, no. 6 (October 30, 2012): 759–62. http://dx.doi.org/10.19030/ajbe.v5i6.7398.

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The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the criticism, we use deferred income taxes as a means to help students bridge the gap between their Intermediate Accounting classes and their Corporate Income Tax course. As a bonus, students also: 1.) better understand the difficult topic of deferred income taxes, 2.) better understand Schedule M-1on the corporate tax return, and 3.) gain experience in documentation via the preparation of accounting work papers.

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Statovci, Bedri, Vlora Berisha, and Jetmira Tahirukaj. "Level of usage of income smoothing as a creative accounting tool by Balkan banks." Banks and Bank Systems 16, no. 3 (August 30, 2021): 63–70. http://dx.doi.org/10.21511/bbs.16(3).2021.06.

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The main objective of this study is to find out if Balkan banks use income smoothing (IS) as a creative accounting practice. The IS level is analyzed to see whether banks are focused on these practices as a tool to produce a better picture of financial views in the sight of decision makers. The data are provided from the audited financial reports presented on the banks’ web pages. Eckel’s modified equation was used to find out if banks use the technique of IS. As a result, the findings showed that banks use IS, and the factors that influence the use of this practice are analyzed. The factors studied are: age of banks, profitability, and loan provision. Of a total of seven banks in Kosovo, only three use income smoothing. In Albania, of a total of 11 banks, only one uses income smoothing. Surprisingly, the results show that none of the variables measured affect the usage of income smoothing. The study contributes to understanding the practice of IS on the one hand, and on the other hand, to opening the eyes of investors and depositors promoting vigilance when they make decisions about investing their funds in banks.

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