Log in

Relevant bibliographies by topics / Expense management / Journal articles

To see the other types of publications on this topic, follow the link: Expense management.

Journal articles on the topic 'Expense management'

Author: Grafiati

Published: 24 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Expense management.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Bae, Jeonghun. "Reimbursement of Election Expenses System, Election Expense, Public Official Election Campaign Management System, Election Campaign, Total Expense Reimbursement, Itemized Expense Reimbursement." National Public Law Review 20, no. 4 (2024): 39–77. https://doi.org/10.46751/nplak.2024.20.4.39.

Full text

Abstract:

The reimbursement of election expenses system refers to a mechanism that reimburses candidates and others for expenses incurred from lawful election activities after election day. According to the current reimbursement system, expenses are reimbursed post-election, with eligibility and the amount of reimbursement varying based on the percentage of votes received. According to the current Public Official Election Act, it appears that the total amount spent on election campaigns is eligible for reimbursement. However, in practice, only expenses related to legally permitted campaign methods are r

APA, Harvard, Vancouver, ISO, and other styles

2

Sayrani, Mohammad, Yahya Hasas Yeganeh, and Asghar Esmaeil Zade. "Evaluation of Earnings management and corporate governance with expense stickiness." Journal of Management and Accounting Studies 6, no. 01 (2020): 20–26. http://dx.doi.org/10.24200/jmas.vol6iss01pp20-26.

Full text

Abstract:

Objective: Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Methodology: Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. Results: When we divide expenses into R&D, advertising and other general expe

APA, Harvard, Vancouver, ISO, and other styles

3

Bychkova, Gul'fira. "COMMERCIAL EXPENSE MANAGEMENT TOOLS." Modern Technologies and Scientific and Technological Progress 1, no. 1 (2021): 307–8. http://dx.doi.org/10.36629/2686-9896-2021-1-1-307-308.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Benbow, Maureen. "The expense of exudate management." British Journal of Nursing 24, Sup15 (2015): S8. http://dx.doi.org/10.12968/bjon.2015.24.sup15.s8.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Bosserman, Linda D. "Telephone management: a reimbursable expense?" Community Oncology 4, no. 5 (2007): 354. http://dx.doi.org/10.1016/s1548-5315(11)70131-0.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Vishal Gangarapu. "Machine learning-driven expense hierarchy design for enhanced cost allocation and expense management." World Journal of Advanced Research and Reviews 26, no. 2 (2025): 443–49. https://doi.org/10.30574/wjarr.2025.26.2.1661.

Full text

Abstract:

Expense management constitutes a fundamental element of organizational financial strategy, demanding precise cost allocation, accurate forecasting, and continuous optimization. Traditional expense tracking relies on rigid categorization systems, labor-intensive reconciliation processes, and retrospective analyses lacking transparency in allocation workflows, significantly hindering integration with modern machine learning frameworks. This article proposes a transformative approach through ML models built upon meticulously structured expense hierarchies alongside discrete hierarchies for bookin

APA, Harvard, Vancouver, ISO, and other styles

7

Sahu, Prof Prince. "AI Expense Tracker." International Journal for Research in Applied Science and Engineering Technology 13, no. 5 (2025): 2313–18. https://doi.org/10.22214/ijraset.2025.70752.

Full text

Abstract:

The rapid advancement of Artificial Intelligence (AI) has paved the way for intelligent financial management tools, including AI-powered expense trackers. This paper presents the development and evaluation of an AI-based expense tracking system designed to automate and optimize personal and small business financial management. Leveraging machine learning algorithms, natural language processing, and real-time data analytics, the system categorizes expenses, detects anomalies, predicts future spending, and provides actionable insights to users. The research explores the integration of AI with us

APA, Harvard, Vancouver, ISO, and other styles

8

Walia, Dr Tarandeep Singh. "WealthGuardian - Smart Expense Management using Machine Learning." International Journal for Research in Applied Science and Engineering Technology 13, no. 5 (2025): 441–47. https://doi.org/10.22214/ijraset.2025.70173.

Full text

Abstract:

Abstract: The growing financial complexity causes people to lose control over their financial expenses and savings goals together with their long-term planning requirements. Most personal finance management tools available today do not deliver forecasting statistics which match specific financial behavior patterns of their users. This paper unveils WealthGuardian which represents a smart expense management system which uses machine learning (ML) methodology to predict forthcoming expenses while improving budgetary restrictions and producing custom insurance policy suggestions. Support Vector M

APA, Harvard, Vancouver, ISO, and other styles

9

Rajesh, Pasupuleti. "Expense Manager: A Comprehensive Web-Based Solution for Financial Tracking." International Journal for Research in Applied Science and Engineering Technology 13, no. 4 (2025): 2031–39. https://doi.org/10.22214/ijraset.2025.68687.

Full text

Abstract:

The Expense Manager is a user-friendly web-based application designed to help users efficiently manage and track their daily expenses. The primary goal is to simplify expense management by providing tools to record, organize, and analyze financial activities. The application's intuitive design ensures users can gain better control over their finances and maintain a clear understanding of their spending habits. The Expense Manager leverages modern frameworks such as Spring Boot for the back-end, Thymeleaf for server-side templating, and HTML, CSS, and Bootstrap for responsive front-end design t

APA, Harvard, Vancouver, ISO, and other styles

10

Zhang, Qian, and Bowei Feng. "Research on Travel Reimbursement Behavior Management Based on Deep Learning in Financial Sharing Mode." Scientific Programming 2022 (March 22, 2022): 1–12. http://dx.doi.org/10.1155/2022/9769044.

Full text

Abstract:

The standardization, transformation and upgrading of financial management plays an important supporting role in promoting the standardized management and healthy operation of corporate expense reimbursement behaviors. This paper starts with the behavioral portrait of enterprise personnel travel expense reimbursement. Based on the problems of lengthy process and complex financial accounting in most reimbursement behaviors at this stage, an efficient and efficient expense reimbursement processing method is proposed, that is, reimbursement through collection Information images, using the convolut

APA, Harvard, Vancouver, ISO, and other styles

11

Premnath, J. Felix. "Perennial Expense Tracker." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 03 (2025): 1–9. https://doi.org/10.55041/ijsrem42216.

Full text

Abstract:

The Personal Expenses Tracker is an intuitive and efficient financial management application designed to help users track and analyze their spending habits. This system enables users to record daily expenses, categorize them, and generate insightful reports. By understanding their spending patterns, users can make informed financial decisions, set realistic budgets, and control unnecessary expenditures. The application provides interactive charts and graphs for better visualization of financial trends. Users can also set financial goals and monitor their progress over time. With features like

APA, Harvard, Vancouver, ISO, and other styles

12

Balathas, Mathursan. "Money Empire: Intelligent Assistant for Personal Finance Management." International Journal for Research in Applied Science and Engineering Technology 10, no. 11 (2022): 454–61. http://dx.doi.org/10.22214/ijraset.2022.47229.

Full text

Abstract:

Abstract: Poverty, and debt are burning issues globally and especially in third-world nations such as Sri Lanka. The major contributing factor to poverty is poor personal financial planning resulting in being unable to make ends meet, forcing citizens to live mediocre lifestyles or even resort to debt or crime. Personal financial planning is one of the most crucial practices to overcome this situation namely: setting financial goals, tracking expenses, and meeting set budgets. In Sri Lanka, very few people keep track of their expenses, and a majority of those who do, follow manual methods whic

APA, Harvard, Vancouver, ISO, and other styles

13

S, Shanthi. "Integrating Expense Tracking with AI-Driven Investment Recommendations." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 01 (2025): 1–9. https://doi.org/10.55041/ijsrem40779.

Full text

Abstract:

The Expense Tracker is a comprehensive financial management application developed using the MERN stack—MongoDB, Express.js, React, and Node.js—to simplify expense tracking, budgeting, and investment decision-making. The application features a secure backend powered by Node.js and Express.js, utilizing RESTful APIs for efficient data handling, while MongoDB ensures flexible and scalable data storage. The React-based front end provides a responsive and intuitive interface, enabling users to seamlessly input, categorize, and visualize their expenses. Core functionalities include user authenticati

APA, Harvard, Vancouver, ISO, and other styles

14

Zhang, Xu Bei. "The Discussion of Precise Depreciation Management in China." Advanced Materials Research 926-930 (May 2014): 4024–27. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4024.

Full text

Abstract:

This paper proceeds as follows. Depreciation expense, which will directly relate to the size of the product costs, profits and taxes, is being widely concerned. A great number of people are particularly interested in the accurate depreciation of the costs of fixed assets. Different kinds of fixed assets bring economic benefits for the enterprise in completely different ways so that they should adopt different depreciation methods. The Enterprise Accounting Standards of China stipulated that if the companies increase fixed assets during the month, there will be no depreciation expense this mont

APA, Harvard, Vancouver, ISO, and other styles

15

Miller, Stephanie Monteiro. "Nonprofit expense management and the zero-profit threshold." Pacific Accounting Review 33, no. 4 (2021): 397–416. http://dx.doi.org/10.1108/par-04-2020-0043.

Full text

Abstract:

Purpose In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon occurs in nonprofits as well. Design/methodology/approach The paper empirically examines nonprofits’ propensity to cut expenses relative to the attainability of the zero-profit threshold. Findings This paper finds nonprofit firms are more likely to cut expenses when faced with small expected losses than with larger losses, and this pattern varies predictably with incentives to reach the zero-profit threshold. Res

APA, Harvard, Vancouver, ISO, and other styles

16

Hidayat, Imam, and Pinka Oktaviani Sutria. "Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year." APTISI Transactions on Management (ATM) 7, no. 1 (2022): 79–85. http://dx.doi.org/10.33050/atm.v7i1.1833.

Full text

Abstract:

This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive sampling method. The population in this study is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on the established criteria, 11 companies have been obtained. This study indicates that the deferred tax expense variable does not affect earnings management; tax planning affects earnings management because profitability affects earnings management. The variables of deferred

APA, Harvard, Vancouver, ISO, and other styles

17

Vankudoth, Suman, Vamshi Teega, Meera Alphy Dr., and Shirisha K. "EXPENSE TRACKER." Recent Trends in Cloud Computing and Web Engineering 6, no. 3 (2024): 22–28. https://doi.org/10.5281/zenodo.13304555.

Full text

Abstract:

<em>The abstract proposes the development of an Expense Tracker to address the challenges of managing expenses in a rapidly changing economic environment. As financial landscapes evolve, individuals encounter increasing complexity in tracking and managing their expenditures. The proposed system leverages advanced technologies such as machine learning, artificial intelligence, and data analytics to provide a sophisticated, user- centric platform for monitoring, analyzing, and optimizing personal spending habits. One of the core features of the Expense Tracker is real-time transaction tracking.

APA, Harvard, Vancouver, ISO, and other styles

18

Efendi, Jap, Li-Chin Jennifer Ho, Jeffrey J. Tsay, and Yu Zhang. "Stock option expense management after SFAS 123R." Review of Accounting and Finance 13, no. 3 (2014): 210–31. http://dx.doi.org/10.1108/raf-05-2012-0049.

Full text

Abstract:

Purpose – The purpose of this paper is to examine whether firms manage the total value of stock option grants downward after the implementation of Statement of Financial Accounting Standards (SFAS) 123R to reduce their reported option expenses. Design/methodology/approach – All Standard & Poor’s (S&P) 1500 firms with available stock option data in 2004 and 2006 are included in the analysis. The authors analyze if the total value of options granted, the per share fair value of options granted, the number of options granted as well as each individual input assumption have changed from th

APA, Harvard, Vancouver, ISO, and other styles

19

Hardwick, Philip. "Building Society Management Expense Functions, 1984–89." Service Industries Journal 12, no. 3 (1992): 340–48. http://dx.doi.org/10.1080/02642069200000043.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Xue, Shuang, and Yun Hong. "Earnings management, corporate governance and expense stickiness." China Journal of Accounting Research 9, no. 1 (2016): 41–58. http://dx.doi.org/10.1016/j.cjar.2015.02.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Jasmine, Dr J. "Expense Tracker App." International Journal for Research in Applied Science and Engineering Technology 12, no. 3 (2024): 269–73. http://dx.doi.org/10.22214/ijraset.2024.58795.

Full text

Abstract:

Abstract: The expense tracker application presents a comprehensive solution for efficient financial management and savings optimization. With a user-friendly home page showcasing transaction summaries and interactive graphs, users gain immediate insights into their spending patterns. The dedicated savings page facilitates goal-setting and progress tracking, enhancing financial discipline. Additionally, the app features an expense updating mechanism for real-time data accuracy. Future iterations will incorporate machine learning algorithms to provide personalized recommendations and predictive

APA, Harvard, Vancouver, ISO, and other styles

22

Ariyani, Ariyani, and Aisyah Milafatma Noeraini. "The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management." IJEBD (International Journal of Entrepreneurship and Business Development) 6, no. 6 (2023): 1062–71. http://dx.doi.org/10.29138/ijebd.v6i6.2575.

Full text

Abstract:

Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management. Design/methodology/approach: This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples. Findings: The results of this study indicate that tax planning has an effect on earnings management, def

APA, Harvard, Vancouver, ISO, and other styles

23

Kusumawardhani, Indra, and Sri Luna Murdianingrum. "The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia." RSF Conference Series: Business, Management and Social Sciences 1, no. 3 (2021): 243–50. http://dx.doi.org/10.31098/bmss.v1i3.325.

Full text

Abstract:

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an i

APA, Harvard, Vancouver, ISO, and other styles

24

Cheong, Eun-Hui, and Yong-Sang Woo. "The effect of tax avoidance on discretionary expenses: evidence from Korea." Investment Management and Financial Innovations 13, no. 1 (2016): 24–31. http://dx.doi.org/10.21511/imfi.13(1).2016.02.

Full text

Abstract:

This study investigates the relation between tax avoidance and discretionary expenses. The object of this study is to present the empirical evidence on whether additional cash from tax avoidance is used on discretionary expenses. Tax avoidance is estimated using the model suggested by Desai and Dharmapala (2006). Discretionary expenses are estimated using the index suggested by Roychowdhury (2006), which are selling and administrative expenses except taxes and dues, depreciation expenses, amortization expenses, rent expenses and insurance expenses because the management cannot manage these exp

APA, Harvard, Vancouver, ISO, and other styles

25

İzmitligil, Hasan, and Hanife Apaydn Özkan. "A home energy management system." Transactions of the Institute of Measurement and Control 40, no. 8 (2018): 2498–508. http://dx.doi.org/10.1177/0142331217741537.

Full text

Abstract:

In this study, an offline home energy management system that reduces electricity expense and peak demand without deteriorating residents’ contentment is considered. The main goal is to improve the system in the sense of reducing electricity expense, via interfering with appliances by means of interrupting as well as shifting their operation; and keeping up with the benefits of the newest technology, via plug-in hybrid electrical vehicle integration. The proposed offline home energy management system (OF-HEM) consists of smart electrical appliances, power resources (photovoltaic system, grid, b

APA, Harvard, Vancouver, ISO, and other styles

26

Hananto, Hari. "PENGARUH EARNINGS MANAGEMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP EXPENSE STICKINESS." Ultimaccounting : Jurnal Ilmu Akuntansi 13, no. 1 (2021): 92–108. http://dx.doi.org/10.31937/akuntansi.v13i1.1982.

Full text

Abstract:

Abstract—Expense stickiness is the thickness of the charge showed a response asymmetric load behavior towards a change in activity, ie when the activity decreases the burden will decline more slowly than when the activity increases. If a company's activity has decreased but also followed the rapid decline in the cost, also has been called Decrease expense stickiness, researchers predict there are motivation of management to manage earnings. The existence of good corporate governance, that with good corporate governance activities of companies that declined to follow a decreasing cost also for

APA, Harvard, Vancouver, ISO, and other styles

27

Rastogi, Harsshil. "Personal Expense Tracker Using AI." INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 04 (2025): 1–9. https://doi.org/10.55041/ijsrem46164.

Full text

Abstract:

Abstract This research paper delves into the realm of artificial intelligence-driven expense tracker applications, exploring their historical progression, underlying technological frameworks, and practical utilization. Drawing from current literature, the study scrutinizes the limitations of existing systems and suggests improvements through the integration of advanced technologies such as OAuth for secure login, the employment of Firebase for data management, and the utilization of TensorFlow for predictive analytics. Furthermore, it introduces an innovative concept of a notification parsing

APA, Harvard, Vancouver, ISO, and other styles

28

Phillips, John, Morton Pincus, and Sonja Olhoft Rego. "Earnings Management: New Evidence Based on Deferred Tax Expense." Accounting Review 78, no. 2 (2003): 491–521. http://dx.doi.org/10.2308/accr.2003.78.2.491.

Full text

Abstract:

We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and assuming managers exploit such discretion to manage income upward primarily in ways that do not affect current taxable income, then such earnings management will generate book-tax differences that increase deferred tax expense. Our results provide evidence consistent with deferred tax expense generally being incrementally useful beyond total accruals and abnormal accruals derived from two Jones-type models in detecting earnings management to avoid

APA, Harvard, Vancouver, ISO, and other styles

29

Harris, Erica E., Ryan D. Leece, and Daniel G. Neely. "Nonprofit lobby expense reporting." Journal of Public Budgeting, Accounting & Financial Management 29, no. 4 (2017): 522–53. http://dx.doi.org/10.1108/jpbafm-29-04-2017-b004.

Full text

Abstract:

AbstractWe investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a substantial amount of lobbying. We examine lobbying choices across three dimensions: (1) the test used to determine whether lobbying activities are substantial (i.e., making an H-election) (2) whether lobbying activities are directly related to the mission of the nonprofit (i.e., program related) (3) whether an

APA, Harvard, Vancouver, ISO, and other styles

30

Han Man Yong and 이용택. "Principle of Matching Revenue-Expense and Earning Management." International Business Education Review 11, no. 4 (2014): 219–48. http://dx.doi.org/10.17092/jibr.2014.11.4.219.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Chinloy, Peter, and Eric Maribojoc. "Expense and Rent Strategies in Real Estate Management." Journal of Real Estate Research 15, no. 3 (1998): 267–82. http://dx.doi.org/10.1080/10835547.1998.12090930.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Fletcher, Wayne L. "Expense Management Strategies Within Financially Successful Christian Universities." Christian Higher Education 14, no. 4 (2015): 212–28. http://dx.doi.org/10.1080/15363759.2015.1049754.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Harris, Bill. "Supply chain concepts applied to organizational expense management." National Productivity Review 18, no. 2 (1999): 53–58. http://dx.doi.org/10.1002/npr.4040180210.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Priyanto, Ryki Yuni Adi, and Wiwit Irawati. "DETERMINANTS OF EARNING MANAGEMENT IN THE FINANCIAL SECTORS." KEUNIS 10, no. 2 (2022): 11. http://dx.doi.org/10.32497/keunis.v10i2.3495.

Full text

Abstract:

<p><em><span lang="EN-US">This research aims to provide empirical evidence regarding the effect of deferred tax expense, current tax expense, and asset growth on earnings management. This research was conducted on sub-financial manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing was carried out using the EViews 09 application. A sample of companies was selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it is revealed that deferred tax expense, current tax

APA, Harvard, Vancouver, ISO, and other styles

35

Fawzi Shubita, Mohammad. "Specification of the relationship between the sales expenses and the sales in Jordanian companies." Innovative Marketing 15, no. 4 (2019): 57–65. http://dx.doi.org/10.21511/im.15(4).2019.05.

Full text

Abstract:

Traditional accounting has divided costs into variable and fixed costs, with changes made according to production levels, consequently, the cost behavior changes according to changes in the volume of production activity. Therefore, it has become necessary for successful management to understand cost behavior to face market changes and to adopt strategies that increase sales volume. The study period covered 12 years between 2006 and 2017. The study population was from Jordanian industrial shareholding companies. Using the regression models, the main results indicated that sales expenses could n

APA, Harvard, Vancouver, ISO, and other styles

36

Glambosky, Mina, Kimberly Gleason, Chun Lee, and Maryna Murdock. "The low fee entry strategy and first mover advantage in the ETF market." Investment Management and Financial Innovations 16, no. 2 (2019): 281–94. http://dx.doi.org/10.21511/imfi.16(2).2019.24.

Full text

Abstract:

Academic literature struggles to explain investors’ attitude towards fees and expenses charged by mutual funds. In general, investors have been found to exhibit a puzzling lack of interest in this non-trivial component of their total return, raising questions of rationality of real-world investor behavior. An emergence of exchange-traded funds (ETFs), their rapid proliferation in the past decades and distinct features, such as more simple expense structure, present a valuable opportunity to contribute to the debate surrounding the pricing of funds. To better understand the expense policy/fund

APA, Harvard, Vancouver, ISO, and other styles

37

Paramvir, Singh*1 &. Nisha Taya*2. "EFFICIENT ENERGY TRANSACTIONS USING AN INTELLIGENT HOME ENERGY MANAGEMENT SYSTEM." GLOBAL JOURNAL OF ENGINEERING SCIENCE AND RESEARCHES 5, no. 9 (2018): 1–12. https://doi.org/10.5281/zenodo.1407058.

Full text

Abstract:

Smart grid being the future of the current electric grids, provides the residents with the opportunities to control the use of their home’s energy for minimising their energy expenses. In this study, a mixed integer linear programming (MILP) problem has been formulated for efficiently using the load and power generating units in a home that integrates renewable energy sources, a battery bank and an electric vehicle. Moreover, to include the effects of the intermittent weather, four scenarios each for the solar irradiation and wind speed are taken. Combining these scenarios, six different

APA, Harvard, Vancouver, ISO, and other styles

38

Rachmany, Hasan, and Tajudin Tajudin. "The Effect Of Deferred Tax Expense On Earnings Management." Journal of Tax and Business 3, no. 1 (2022): 1–11. http://dx.doi.org/10.55336/jpb.v3i1.40.

Full text

Abstract:

In PSAK No. 1 concerning the preparation of financial statements, the financial statements can then assess the size of the company's performance. As a basis for making business decisions, one of which is company profits. Therefore, company managers want to increase reported earnings for shareholders and external users of financial statements. This is called earnings management practice. This study aims to analyze the effect of deferred tax expense on earnings management, determine the amount of deferred tax expense and corporate earnings management. The data used in this study comes from audit

APA, Harvard, Vancouver, ISO, and other styles

39

Thomas, Jacob, and Frank Zhang. "Valuation of tax expense." Review of Accounting Studies 19, no. 4 (2013): 1436–67. http://dx.doi.org/10.1007/s11142-013-9274-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Abernathy, John L., Brooke Beyer, Andrew D. Gross, and Eric T. Rapley. "Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification." Journal of the American Taxation Association 39, no. 1 (2017): 45–66. http://dx.doi.org/10.2308/atax-51542.

Full text

Abstract:

ABSTRACT Financial Accounting Standards Board Interpretation No. 48 (FIN 48, FASB 2006) allows discretion regarding the income statement classification of interest and penalty expenses for unrecognized tax benefits (UTBs). We investigate whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users. We find firms that engage in tax avoidance activities, measured by effective tax rates (ETRs) and involvement in tax disputes, are more likely to include interest and penaltie

APA, Harvard, Vancouver, ISO, and other styles

41

Park, Jongil, and Yun-Jeong Lee. "Do Discretionary RD Expense and SGA Expense Play Differential Roles in Real Earnings Management in Korea?" Korean Accounting Review 47, no. 1 (2022): 1–45. http://dx.doi.org/10.24056/kar.2022.02.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Park, Jongil, and Yun-Jeong Lee. "Do Discretionary RD Expense and SGA Expense Play Differential Roles in Real Earnings Management in Korea?" Korean Accounting Review 47, no. 1 (2022): 1–45. http://dx.doi.org/10.24056/kar.2021.12.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Finkin, Eugene F. "Expense Control in Sales and Marketing." Journal of Business Strategy 9, no. 3 (1988): 52–55. http://dx.doi.org/10.1108/eb039229.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Xue, Yuanfeng. "The impact of internal control on management expenses." BCP Business & Management 16 (December 26, 2021): 160–73. http://dx.doi.org/10.54691/bcpbm.v16i.300.

Full text

Abstract:

Administrative expenses affect the profitability of enterprises, an thorough internal control can save administrative expenses or reduce unnecessary administrative expenses. Taking listed manufacturing companies as samples, this paper studies the relationship between the quality of internal control and management costs with empirical methods, aimed at providing useful references for listed manufacturing companies in China to improve the utilization efficiency of management costs and internal control. Study shows that: (1) the improvement of internal control quality helps to reduce the proporti

APA, Harvard, Vancouver, ISO, and other styles

45

Mukuan, Gabriel, Nikolas F. Wuryaningrat, and Lenny L. Evinita. "PENGARUH TINGKAT RETENSI PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist 8, no. 1 (2024): 25–34. https://doi.org/10.46880/jsika.vol8no1.pp25-34.

Full text

Abstract:

Earnings management is an action to reduce or minimize the value of profits in order to achieve the desired goals. This action allows companies to present untrue profits with the aim of understanding the expense the company must pay. The aim of this research is to determine the effect of the level of tax retention rate and deferred tax expense on earnings management in industrial companies in the technologi, transporstation and logistics sectors listed on the Indonesia Stock Exchange for 2020-2022. The number of samples in this research was 15 company samples with a total of 3 years of observa

APA, Harvard, Vancouver, ISO, and other styles

46

Ancell, Deborah. "AIRLINE PHILANTHROPY – INVESTMENT OR EXPENSE?" Journal of Air Transport Studies 10, no. 1 (2019): 39–69. http://dx.doi.org/10.38008/jats.v10i1.16.

Full text

Abstract:

Airlines are corporately socially and environmentally responsible (CSER). Unlike predecessor ‘CSR’, CSER acknowledges the importance of the environment. CSER-managed airlines obey the law, service customers safely, manage employees fairly, reward owners appropriately, pay suppliers promptly and mitigate environmental impacts. Unlike philanthropy (i.e. CSERplus), airlines’ CSER-management is underpinned by economics – the optimal allocation of resources. External pressures push airlines to go beyond economically-viable, strategic investments to make philanthropic donations which are voluntary,

APA, Harvard, Vancouver, ISO, and other styles

47

Lieberman, Samuel, and John T. Araneo. "The SEC turns up the heat on private equity expense allocations." Journal of Investment Compliance 17, no. 2 (2016): 35–38. http://dx.doi.org/10.1108/joic-05-2016-0024.

Full text

Abstract:

Purpose To discuss the US Securities and Exchange Commission’s (“SEC’s”) increasing focus on disclosure and conflict-of-interest problems arising from how private equity fund (“PE Fund”) managers allocate expenses between management and fund investors. Design/methodology/approach This article summarizes the background of this focus on expense allocations and, drawing from the recent SEC enforcement actions focused on this issue, and identifies the types of both expenses and disclosures that have caught SEC attention. Findings After spending the first two or three years post Dodd-Frank raising

APA, Harvard, Vancouver, ISO, and other styles

48

Nabila, Dhea Hasna, and Selly Herdianty. "The Effect of Tax Planning and Deferred Tax Charges on Earning Management." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 3 (2023): 471–81. http://dx.doi.org/10.36555/jasa.v7i3.2252.

Full text

Abstract:

This study wants to find out whether tax planning affects earnings management, whether deferred tax expenses affect earnings management, and whether tax planning and deferred tax expenses simultaneously affect earnings management. Through a quantitative approach, explanatory research is used. In determining the sample, the authors used purposive sampling with a population of up to 156 companies and a sample of 42 manufacturing company data listed on the Indonesia Stock Exchange during 2017-2019. The secondary data is in the form of annual financial reports of manufacturing companies obtained t

APA, Harvard, Vancouver, ISO, and other styles

49

Howard, Ray Charles “Chuck”, David J. Hardisty, Abigail B. Sussman, and Marcel F. Lukas. "Understanding and Neutralizing the Expense Prediction Bias: The Role of Accessibility, Typicality, and Skewness." Journal of Marketing Research 59, no. 2 (2022): 435–52. http://dx.doi.org/10.1177/00222437211068025.

Full text

Abstract:

Consumers display an expense prediction bias in which they underpredict their future spending. The authors propose this bias occurs in large part because (1) consumers base their predictions on typical expenses that come to mind easily during prediction, (2) taken together, typical expenses lead to a prediction near the mode of a consumer's expense distribution rather than the mean, and (3) expenses display positive skew (with mode < mean). Accordingly, the authors also propose that prompting consumers to consider reasons why their expenses might be different than usual increases prediction

APA, Harvard, Vancouver, ISO, and other styles

50

Berman, Kenneth, Gregory Larkin, Phil V. Giglio, et al. "Expense allocation: the SEC brings down the hammer." Journal of Investment Compliance 16, no. 1 (2015): 66–68. http://dx.doi.org/10.1108/joic-01-2015-0005.

Full text

Abstract:

Purpose – Describe an important recent enforcement action by the Securities and Exchange Commission (SEC) regarding expense allocations by private equity funds. Design/methodology/approach – Discusses a recent enforcement action by the SEC regarding a registered investment adviser’s handling of expense allocation with respect to two private fund clients and certain of their underlying portfolio companies. Findings – The settlement and sanctions are noteworthy because: (i) there was no suggestion that the misallocations of expenses were designed to systematically favor one private fund client o

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!