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Dissertations / Theses on the topic 'Tax and statistical reporting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

McInerney, Megan Michelle. "Analyst Coverage and Tax Reporting Aggressiveness." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37634.

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The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are viewed as exerting additional pressure on management to meet earnings forecasts, which may contribute to aggressive corporate behavior. Studies exist that examine the impact of analyst coverage in a financial reporting context. The purpose of this study is to examine the role of analysts in the corpor

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Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual

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Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax

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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.

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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the mag

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Loliwe, Thando. "The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods." Doctoral thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29332.

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This dissertation investigates the factors which influence unlisted companies’ compliance with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors into account in the standard-setting process would lead to improved IFRS compliance. This dissertation applies a multiple case study method followed by a national wide survey. Thus, the data were collected by reading the IFRS, and through questionnaires and interviews. A total of 41 companies respon

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Смазчук, М. В. "Облік і контроль розрахунків з оплати праці (на прикладі ТОВ «Савранський завод продовольчих товарів»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12405.

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У роботі розглядаються теоретичні аспекти обліку та внутрішнього контролю розрахунків з оплати праці. Проаналізовано фінансово-економічну діяльність і стан діючої системи обліку та внутрішнього контролю розрахунків з оплати праці на підприємстві ТОВ «СЗПТ». Запропоновано рекомендації щодо удосконалення обліку та впровадження внутрішнього контролю розрахунків з оплати праці, обґрунтовано доцільність даних пропозицій на підприємстві ТОВ «СЗПТ».<br>Thesis consists of three chapters. Object of study is processes of accounting and control of payroll calculations by the example of Savran Foodstuff

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7

Sakakibara, Masayuki. "The relationship of accounting, tax and corporate financing in Japan." Thesis, University of Reading, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367347.

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8

Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up e

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9

Little, Francesca. "The smooth is better than the rough : an exploitation of reporting rate information in Southern Africa bird atlas data." Doctoral thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/8592.

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Includes bibliographical references.<br>The Southern African Bird Atlas Project (Harrison at el. 1997a, b) and the Mozambique Bird Atlas Project (Parker 1999) generated data on reporting rates for birds that takes into account the likelihood of species detection in a given area. Our main objective in this thesis is to explore methods for analysing and summarising reporting rate data. The observed reporting rate data are subject to bias due to differential sampling effort and observer errors. We use a logistic regression model suitable for binomial type data to replace the observed reporting ra

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Kabakci, Maside. "Reporting the Performance of Confidence Intervals in Statistical Simulation Studies: A Systematic Literature Review." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1538784/.

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Researchers and publishing guidelines recommend reporting confidence intervals (CIs) not just along with null hypothesis significance testing (NHST), but for many other statistics such as effect sizes and reliability coefficients. Although CI and standard errors (SEs) are closely related, examining standard errors alone in simulation studies is not adequate because we do not always know if a standard error is small enough. Overly small SEs may lead to increased probability of Type-I error and CIs with lower coverage rate than expected. Statistical simulation studies generally examine the magni

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11

Carrim-Ismail, Shamsah. "Digitalisation to enhance country-by-country reporting for effective tax risk assessment in South Africa." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80505.

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In 2015, The OECD released an 15 point action plan to combat base erosion and profit shifting (BEPS). Amongst those actions is action 13 which deals with the implementation of Country-by-Country (CbC) reporting on Multinational Enterprises (MNE). Even though South Africa is not an OECD member, it adopted the implementation by enacting CbC reporting into law in December 2016. CbC reports give an overview of how local entities fit into their large group structure of the MNE which in turn will increase the tax transparency in the jurisdictions it operates from. Therefore, CbC Reports can be a gre

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Hamilton-Jessop, Wesley Maurice. "Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system." Thesis, The University of Sydney, 2014. http://hdl.handle.net/2123/12294.

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This thesis examines the development of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate groups in 2002. The optional, but irrevocable, regime provides for the formation of a tax-consolidated group consisting of a head company and all qualifying subsidiary members. Utilising the 2010 annual reports of all ASX-listed entities, this thesis attempts to address three areas: the rationale behind the election date; the disclosures of tax-consolidated groups under the accounting stand

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13

Barty, Simon. "Statistical detection techniques to reduce confounding by association (co-medication) and confounding by indication in the Australian spontaneous reporting system." Thesis, University of Ballarat, 2005. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/61443.

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This research is the incorporation and melding of classical and Bayesian statistical techniques into an iterative methodology aimed at reducing two major confounding issues in Adverse Drug Reactions (ADRs), confounding by association (drug therapy) and confounding by indication (medical condition) to assist in the detection of signals. [...] This study highlights the ability of the STATFILE algorithm to detect drugs that are potential signals. More importantly, it also flags those drugs that are considered to be bystander drugs or noise, consequently reducing confounding by association. [...]

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14

Meier, Ina [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Tax Accounting and Reporting Behavior: Empirical Evidence on the Effects of Book-Tax Conformity and Current Trends in Europe / Ina Meier ; Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2017. http://d-nb.info/1132510732/34.

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Cohen, Nava. "Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0005.

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Cette thèse est composée de trois chapitres qui analysent trois effets de la philanthropie d'entreprise: (1) les stratégies fiscales des entreprises, (2) la divulgation des entreprises en matière de philanthropie d'entreprise et (3) la perception des auditeurs de l’information financière des entreprises. Le premier chapitre examine la cohérence des décisions des entreprises en ce qui concerne deux activités: la philanthropie d’entreprise et les stratégies d’évitement fiscal. Cette première étude examine ainsi la cohérence des entreprises en ce qui concerne leurs décisions philanthropiques et l

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Matsunaga, Steven R. "The effects of financial reporting and tax costs on the relative use of employee stock options /." Thesis, Connect to this title online; UW restricted, 1992. http://hdl.handle.net/1773/8843.

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Nessa, Michelle Lynn. "The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/4706.

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This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abr

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18

Asiri, Mohammed. "Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance." Thesis, Curtin University, 2021. http://hdl.handle.net/20.500.11937/83671.

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This thesis comprises three essays that examine the association between corporate tax avoidance and investment efficiency, accounting reporting complexity (ARC) and cybersecurity breaches (CSBs). The results of this study indicate that there is a positive association between corporate tax avoidance and investment inefficiency. It is also found that the association is mediated by financial statement readability, financial statement comparability and product market competition. It is found that ARC is associated positively with firms’ reporting of UTBs. Additionally, the use of industry-speciali

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Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

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The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpay

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20

Van, der Merwe D. (Divan). "An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/41565.

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Determining with certainty how the tax authorities will treat a particular financial instrument issued is not straightforward, and this poses a risk to corporate taxpayers tasked with generating shareholder value and predictable shareholder returns. The tax classification of financial instruments, as either debt or equity instruments, may have a profound impact from a corporate taxation perspective and the reclassification of financial instruments by a tax authority, in an unanticipated manner, can alter expected tax consequences. Previous studies have placed less emphasis on the potenti

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Adrian, Gerrit. "Tax Reconciliation im HGB- und IAS/IFRS-Konzernabschluss /." Frankfurt am Main [u.a.] : Lang, 2005. http://www.gbv.de/dms/zbw/477996310.pdf.

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Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.

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Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study inve

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Chaika, Tetiana. "Profitability Ratios on Capital and Investment Analysis of Ukrainian Hospitality Industry (calculated by official statistical reporting)." Thesis, Klaipeda University, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/40895.

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Profitability is a characteristic of the ability of a company to generate profits per unit of revenue (income), assets, capital, investments, cash flows, etc. Single isolated values of return on capital (investment) are not able to provide information about the success or failure of the use of capital and investments. This study presents the main metrics of return on capital and investment and the method of their calculation on the Ukrainian companies’ open financial statements.<br>Рентабельність – характеристика здатності підприємства генерувати прибуток у розрахунку на одиницю виручки (доход

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Robinson, Leslie Anne Shackelford Douglas A. "Do firms pay for earnings classification? effects of financial reporting on the market for housing tax credits /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2006. http://dc.lib.unc.edu/u?/etd,578.

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Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2006.<br>Title from electronic title page (viewed Oct. 10, 2007). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Business in the Kenan-Flagler Business School." Discipline: Business Administration; Department/School: Business School, Kenan-Flagler.

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Klaus, Jan Philipp. "Three Essays on the Effects of Executives' Informal Networks on Shareholder Value, Financial and Tax Reporting Outcomes." Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1707258/.

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Prior literature suggests that CEOs capitalize on their position within the hierarchy of all business executives, resulting in various – both positive and negative – firm outcomes. Using a novel data set on golf outings to measure the quality of a CEO's informal (vs. formal) network, as measured by the CEO's network centrality, this study examines whether well-connected CEOs generate private gains through insider trades. Results suggest that, among golfing CEOs, CEOs with higher quality informal networks generate significantly higher insider trading profits on sales of their firms' stock, cons

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Слободяник, Ю. Б., Олена Володимирівна Кравченко, Елена Владимировна Кравченко, Olena Volodymyrivna Kravchenko та Ю. М. Тимощенко. "Вплив прийняття Податкового кодексу на систему бухгалтерського обліку і звітності". Thesis, Центр економічних досліджень та розвитку, Одеса, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62545.

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Бойко, П. В. "Оптимізація податкового навантаження на підприємствах сфери послуг". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/72487.

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Дипломна робота на отримання освітньо-кваліфікаційного рівня «магістр» за спеціальністю 071 «Облік і оподаткування». Метою дослідження є узагальнення існуючих поглядів на категорію «податкове навантаження» і методику його розрахунку, а також оцінювання податкового навантаження підприємств сфери послуг з метою його оптимізації. У першому розділі роботи розкрито економічний зміст податкового навантаження та підходи до його визначення. Визначена роль податкового навантаження в податковій системі України. Проаналізовано методику оцінки податкового навантаження. У другому розділі проведен

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Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.

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This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy publi

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Eberhartinger, Eva, and Margret Klostermann. "What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective." Institut für Revisions-, Treuhand- und Rechnungswesen, WU Vienna University of Economics and Business, 2006. http://epub.wu.ac.at/1096/1/document.pdf.

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In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further questioning the usefulness of an IAS/IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in

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Austin, Chelsea Rae. "Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/1288.

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This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The first essay examines the effect of the tax benefit from employees' exercise of stock options on the cash effective tax rate. While not explicitly stated, many tax avoidance studies implicitly want to investigate tax avoidance that is the result of firms' intentional choices. Although stock option exercise reduces firms' tax burden, the firm does not control the timing of option exercise and the accompanying tax benefit. When the re

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Celestin, Lindsay Marie France Clement. "Formulary approach to the taxation of transnational corporations A realistic alternative?" University of Sydney. Law, 2000. http://hdl.handle.net/2123/846.

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The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisatio

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Осадча, Н. М. "Електронна звітність в Україні". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/67555.

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Складання звітності підприємств є завершальним етапом облікового циклу підприємства, яка має відповідати вимогам Закону України «Про бухгалтерський облік та фінансову звітність в Україні», а також НПСБО та інших нормативно-правовим актам, що регламентують питання формування звітності підприємства. В Україні з метою спрощення процедури подання і подальшої обробки звітності було запроваджено електронну звітність.

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Barros, Victor Maurílio Silva. "Three essays on corporate taxation : financial reporting, value, and firm creation." Doctoral thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11947.

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Doutoramento em Gestão<br>The doctoral thesis is composed by three self-contained empirical papers that can be read independently, plus an introduction and a conclusive chapter. The first empirical paper, which is entitled “Corporate Taxation and Financial Reporting Quality”, examines whether the relation between tax enforcement and firms’ financial reporting quality varies with firms’ level of tax avoidance in Europe. Incentives for tax avoidance are dissimilar across firms and jurisdictions, as the latter levy firms with different corporate taxation and employ different enforcement mechanis

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YU, Qian. "The impact of quantitative materiality, perceived responsibility and Machiavellianism on tax professionals’ decision making regarding Fraud detection and reporting in the PRC." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/20.

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Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and repo

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Hess, Melinda Rae. "Effect Sizes, Significance Tests, and Confidence Intervals: Assessing the Influence and Impact of Research Reporting Protocol and Practice." Scholar Commons, 2003. https://scholarcommons.usf.edu/etd/1390.

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This study addresses research reporting practices and protocols by bridging the gap from the theoretical and conceptual debates typically found in the literature with more realistic applications using data from published research. Specifically, the practice of using findings of statistical analysis as the primary, and often only, basis for results and conclusions of research is investigated through computing effect size and confidence intervals and considering how their use might impact the strength of inferences and conclusions reported. Using a sample of published manuscripts from three peer

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Романченко, Я. В. "Проблема тіньової економіки в Україні". Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/33436.

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Проблема тіньової економіки на даний момент досить актуальна в Україні, оскільки набула широкого поширення. Можна говорити, що всі галузі виробництва економіки країни перебувають під впливом даного явища. У зв’язку з недостатнім державним захистом фінансової та господарської діяльності, недостатнім науково-методичним і правовим забезпеченням розвивається тіньова економіка. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/33436

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Xu, Zhibing. "Statistical Modeling and Predictions Based on Field Data and Dynamic Covariates." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/51130.

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Reliability analysis plays an important role in keeping manufacturers in a competitive position. It can be applied in many areas such as warranty predictions, maintenance scheduling, spare parts provisioning, and risk assessment. This dissertation focuses on statistical modeling and predictions based on lifetime data, degradation data, and recurrent event data. The datasets used in this dissertation come from the field, and have complicated structures. The dissertation consists of three main chapters, in addition to Chapter 1 which is the introduction chapter, and Chapter 5 which is the genera

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Pham, Minh H. "Signal Detection of Adverse Drug Reaction using the Adverse Event Reporting System: Literature Review and Novel Methods." Scholar Commons, 2018. http://scholarcommons.usf.edu/etd/7218.

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One of the objectives of the U.S. Food and Drug Administration is to protect the public health through post-marketing drug safety surveillance, also known as Pharmacovigilance. An inexpensive and efficient method to inspect post-marketing drug safety is to use data mining algorithms on electronic health records to discover associations between drugs and adverse events. The purpose of this study is two-fold. First, we review the methods and algorithms proposed in the literature for identifying association drug interactions to an adverse event and discuss their advantages and drawbacks. Second,

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Фурс, В. П. "Особливості адміністрування та сплати ПДВ на макро- і мікрорівні в Україні". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76706.

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Основний науковий результат роботи полягає у розробці основних шляхів оптимізації податкового навантаження з ПДВ на мікрорівні, що змогу скоротити суми податкових платежів з ПДВ до бюджету в рамках чинного законодавства, і призведе до підвищення доходності товариства. Також було визначено основні проблеми, з якими зіштовхуються платники податків та контролюючи органи, та на основі цього запропоновані шляхи вдосконалення податкових процесів впровадження та дотримання яких допоможуть Україні швидше імплементувати вітчизняне законодавство до європейського та гармонізувати досвід проведення ефе

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Воронцова, Анна Сергіївна, Анна Сергеевна Воронцова та Anna Serhiivna Vorontsova. "Проблеми організації процесу складання та подання податкової звітності з податку на додану вартість". Thesis, ЛІБС УБС НБУ, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59890.

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Розглянуто організацію процесу складання і подання податкової декларації з ПДВ у зв’язку з останніми змінами законодавства. Виділено типові порушення процесу<br>Author observes the organization of the process of preparation and submission of tax returns for VAT in connection with recent legislation and allocates typical process disturbances

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Song, Jane (Zhiyan). "What is the cost of the APB 23 assertion? indefinitely reinvested foreign earnings, investment profitability, and financial reporting incentives." Diss., University of Iowa, 2018. https://ir.uiowa.edu/etd/6503.

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In December 2017, Congress enacted the Tax Cut and Jobs Act (TCJA), which transitioned the U.S. to a quasi-territorial tax system and reduced incentives for U.S. multinational firms to invest overseas. Although prior studies find that the U.S. repatriation tax motivates firms to reinvest earnings offshore, they do not differentiate between investment outcomes attributable to tax deferral and financial reporting motives. I investigate the effect of financial reporting incentives to designate foreign earnings as indefinitely reinvested (IRFE) under APB 23 on foreign investment. Using a sample of

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Torres, Angeles Luis Sebastian, and Alvarado Odaliz Angela Yañez. "El impacto de los contratos de consorcio, conforme a la NIIF 11 "Acuerdos Conjuntos", en el desempeño financiero de las empresas del sector upstream de hidrocarburos domiciliadas en San Isidro en el año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652527.

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El presente trabajo de investigación busca determinar el impacto que los contratos de consorcio, conforme a la NIIF 11 "Acuerdos Conjuntos", tienen en el desempeño financiero de las empresas del sector upstream de hidrocarburos domiciliadas en San Isidro en el año 2018. En los últimos años, ha habido un aumento de trabajos de exploración y explotación en nuestro país, como consecuencia de la riqueza mineral que se posee, siendo muchos de ellos realizados bajo la forma de los consorcios. En este sentido, el objetivo del trabajo es identificar la existencia de criterios adecuados para la cla

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Shinkins, Bethany. "The evaluation and expansion of methodologies relating to the reporting and analyses of intermediate test results : improving the clinical utility of diagnostic research." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2df7fc16-51f5-4978-80bd-b69efdf9c8a2.

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<b>Background and objectives:</b> It has been argued that the binary framework frequently adopted to analyse test accuracy does not represent the clinical reality of diagnostic practice, and the recognition of an intermediate category of test result could make the utility of diagnostic tests more transparent. The objective of this thesis is to explore the value of moving away from the binary framework when evaluating and interpreting quantitative diagnostic tests. <b>Methods:</b> This thesis starts with an overview of the key arguments against dichotomising quantitative test results and a summ

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Gleeson, Anna Aileen Mary. "Measuring de facto harmonisation of financial reporting within and between two countries using company account data : the case of deferred tax accounting in Denmark and Ireland." Thesis, Heriot-Watt University, 1998. http://hdl.handle.net/10399/1211.

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Hess, Melinda Rae. "Effect sizes, signficance tests, and confidence intervals [electronic resource] : assessing the influence and impact of research reporting protocol and practice / by Melinda Rae Hess." [Tampa, Fla.] : University of South Florida, 2003. http://purl.fcla.edu/fcla/etd/SFE0000148.

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Nagin, Gleb. "Competing on analytics." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-164067.

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Business analytics refers to the skills, technologies, applications and practisies for continuous iterative exploration and investigation of past business performance to gain insight and drive business planning. Business analytics focuses on developing new insights and understanding of business performance based on data and statistical methods. Business intelligence traditionally focuses on using a consistent set of metrics to both measure past performance and guide business planning, which is also based on data and statistical methods. Analytics makes extensive use of data, statistical or qua

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Foralová, Eliška. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444224.

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The intention of this diploma thesis is to expound the issue of controlling in a selected company. The diploma thesis is divided into three key sections. The first is the theoretical part, which contains defined concepts such as controlling, reporting or profit centers, on which this work is based in other sections. The analytical part describes the current situation of the selected company for the elaboration of the diploma thesis. In the last part, based on the findings from the previous analytical part, a proposal for improvement is made.

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Dutt, Verena Katharina [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base / Verena Katharina Dutt ; Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2021. http://d-nb.info/1236502876/34.

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Savilahti, Matias, and Sarah Ström. "Leder CSR till lägre skatteavdrag? : – en kvantitativ studie på totalt 105 företag fördelat på Sverige och Schweiz." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26249.

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Syfte: Syftet med denna studie är att undersöka om det finns ett negativt samband mellan hållbarhetsredovisning och skatteaggressivitet. Metod: Studien har utgått ifrån en positivistisk forskningsfilosofi och har antagit en hypotetisk-deduktiv ansats. Studien är av en kvantitativ art där en tvärsnittsdesign används och där det data som använts varit sekundär. Studiens urval har bestått av totalt 120 företag efter bortfall där Sverige och Schweiz har 60 företag var. All data har samlats genom användandet av Thomson Reuters Datastream och har därefter behandlats i statistikprogrammet SPSS fö

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Fekerlová, Martina. "Intrastat v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193604.

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This work focuses on issues of Intrastat and its main goal is to describe the collection and processing of data, sending statistical reports customs administration and the subsequent identification of the most common mistakes and problems. The thesis is indirectly divided into theoretical and practical part. In the theoretical section are described the concepts related to the international movement of goods and Intrastat. Component of practical part is also the methodology of work, which includes research question and ways of getting information. It is about a qualitative research, precisely o

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