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You searched for subject:( Tax accounting). Showing records 1 – 30 of 234 total matches.

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University of Southern California

1. Stekelberg, James M. Leveling the playing field: unbiased tests of the relative information content of book income and taxable income.

Degree: PhD, Accounting, 2013, University of Southern California

 In this study, I document that at least a portion of the superior ability of book income relative to taxable income to explain the market… (more)

Subjects/Keywords: tax; taxable income; tax accounting

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APA (6th Edition):

Stekelberg, J. M. (2013). Leveling the playing field: unbiased tests of the relative information content of book income and taxable income. (Doctoral Dissertation). University of Southern California. Retrieved from http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3805

Chicago Manual of Style (16th Edition):

Stekelberg, James M. “Leveling the playing field: unbiased tests of the relative information content of book income and taxable income.” 2013. Doctoral Dissertation, University of Southern California. Accessed June 20, 2019. http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3805.

MLA Handbook (7th Edition):

Stekelberg, James M. “Leveling the playing field: unbiased tests of the relative information content of book income and taxable income.” 2013. Web. 20 Jun 2019.

Vancouver:

Stekelberg JM. Leveling the playing field: unbiased tests of the relative information content of book income and taxable income. [Internet] [Doctoral dissertation]. University of Southern California; 2013. [cited 2019 Jun 20]. Available from: http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3805.

Council of Science Editors:

Stekelberg JM. Leveling the playing field: unbiased tests of the relative information content of book income and taxable income. [Doctoral Dissertation]. University of Southern California; 2013. Available from: http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3805


Louisiana State University

2. Guo, Peng. The Effect of Innovation on Corporate Tax Avoidance.

Degree: PhD, Accounting, 2014, Louisiana State University

 A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms… (more)

Subjects/Keywords: accounting; innovation; tax avoidance

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APA (6th Edition):

Guo, P. (2014). The Effect of Innovation on Corporate Tax Avoidance. (Doctoral Dissertation). Louisiana State University. Retrieved from etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776

Chicago Manual of Style (16th Edition):

Guo, Peng. “The Effect of Innovation on Corporate Tax Avoidance.” 2014. Doctoral Dissertation, Louisiana State University. Accessed June 20, 2019. etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776.

MLA Handbook (7th Edition):

Guo, Peng. “The Effect of Innovation on Corporate Tax Avoidance.” 2014. Web. 20 Jun 2019.

Vancouver:

Guo P. The Effect of Innovation on Corporate Tax Avoidance. [Internet] [Doctoral dissertation]. Louisiana State University; 2014. [cited 2019 Jun 20]. Available from: etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776.

Council of Science Editors:

Guo P. The Effect of Innovation on Corporate Tax Avoidance. [Doctoral Dissertation]. Louisiana State University; 2014. Available from: etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776


Massey University

3. Mear, Kim Marie. Deferred tax – the effect of the implementation of NZ IAS 12 : income taxes.

Degree: Master of Business Studies (Accountancy), 2011, Massey University

 Purpose: The purpose of this thesis is to document the changes to income tax and deferred tax due to the implementation of New Zealand International… (more)

Subjects/Keywords: Deferred tax; Income tax; Tax accounting; New Zealand

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APA (6th Edition):

Mear, K. M. (2011). Deferred tax – the effect of the implementation of NZ IAS 12 : income taxes. (Masters Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/3340

Chicago Manual of Style (16th Edition):

Mear, Kim Marie. “Deferred tax – the effect of the implementation of NZ IAS 12 : income taxes.” 2011. Masters Thesis, Massey University. Accessed June 20, 2019. http://hdl.handle.net/10179/3340.

MLA Handbook (7th Edition):

Mear, Kim Marie. “Deferred tax – the effect of the implementation of NZ IAS 12 : income taxes.” 2011. Web. 20 Jun 2019.

Vancouver:

Mear KM. Deferred tax – the effect of the implementation of NZ IAS 12 : income taxes. [Internet] [Masters thesis]. Massey University; 2011. [cited 2019 Jun 20]. Available from: http://hdl.handle.net/10179/3340.

Council of Science Editors:

Mear KM. Deferred tax – the effect of the implementation of NZ IAS 12 : income taxes. [Masters Thesis]. Massey University; 2011. Available from: http://hdl.handle.net/10179/3340


Univerzitet u Beogradu

4. Vučković-Milutinović, Savka D., 1976-. Vrednovanje i efekti odloženih poreza na performanse kompanija.

Degree: Ekonomski fakultet, 2014, Univerzitet u Beogradu

Društvene nauke - Ekonomija / Social sciences - Economics

Odlaganje poreskih plaćanja jedna je od najatraktivnijih kompanijskih strategija na polju upravljanja poreskim opterećenjem, ali iznosi… (more)

Subjects/Keywords: financial reporting; tax accounting; deferred tax; performance evaluating; tax planning; effective tax rate

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APA (6th Edition):

Vučković-Milutinović, Savka D., 1. (2014). Vrednovanje i efekti odloženih poreza na performanse kompanija. (Thesis). Univerzitet u Beogradu. Retrieved from https://fedorabg.bg.ac.rs/fedora/get/o:6266/bdef:Content/get

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Vučković-Milutinović, Savka D., 1976-. “Vrednovanje i efekti odloženih poreza na performanse kompanija.” 2014. Thesis, Univerzitet u Beogradu. Accessed June 20, 2019. https://fedorabg.bg.ac.rs/fedora/get/o:6266/bdef:Content/get.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Vučković-Milutinović, Savka D., 1976-. “Vrednovanje i efekti odloženih poreza na performanse kompanija.” 2014. Web. 20 Jun 2019.

Vancouver:

Vučković-Milutinović, Savka D. 1. Vrednovanje i efekti odloženih poreza na performanse kompanija. [Internet] [Thesis]. Univerzitet u Beogradu; 2014. [cited 2019 Jun 20]. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:6266/bdef:Content/get.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Vučković-Milutinović, Savka D. 1. Vrednovanje i efekti odloženih poreza na performanse kompanija. [Thesis]. Univerzitet u Beogradu; 2014. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:6266/bdef:Content/get

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

5. Gallo, Mauro Fernando. A relevância da abordagem contábil na mensuração da carga tributária das empresas.

Degree: PhD, Controladoria e Contabilidade: Contabilidade, 2008, University of São Paulo

 O interesse sobre o conhecimento da carga tributária efetiva das empresas e sua mensuração é cada vez maior, em razão principalmente do crescimento da mobilidade… (more)

Subjects/Keywords: Accounting; Accounting fiscal; Accounting tax; Contabilidade; Contabilidade financeira; Contabilidade fiscal; Contabilidade tributária; Financial Accounting

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APA (6th Edition):

Gallo, M. F. (2008). A relevância da abordagem contábil na mensuração da carga tributária das empresas. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-112837/ ;

Chicago Manual of Style (16th Edition):

Gallo, Mauro Fernando. “A relevância da abordagem contábil na mensuração da carga tributária das empresas.” 2008. Doctoral Dissertation, University of São Paulo. Accessed June 20, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-112837/ ;.

MLA Handbook (7th Edition):

Gallo, Mauro Fernando. “A relevância da abordagem contábil na mensuração da carga tributária das empresas.” 2008. Web. 20 Jun 2019.

Vancouver:

Gallo MF. A relevância da abordagem contábil na mensuração da carga tributária das empresas. [Internet] [Doctoral dissertation]. University of São Paulo; 2008. [cited 2019 Jun 20]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-112837/ ;.

Council of Science Editors:

Gallo MF. A relevância da abordagem contábil na mensuração da carga tributária das empresas. [Doctoral Dissertation]. University of São Paulo; 2008. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-112837/ ;


University of KwaZulu-Natal

6. [No author]. 'Received by' and 'accrued to.' .

Degree: Accounting, 2008, University of KwaZulu-Natal

 Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals… (more)

Subjects/Keywords: Taxation.; Tax policy and practice.; Accounting.

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APA (6th Edition):

author], [. (2008). 'Received by' and 'accrued to.' . (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/1504

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “'Received by' and 'accrued to.' .” 2008. Thesis, University of KwaZulu-Natal. Accessed June 20, 2019. http://hdl.handle.net/10413/1504.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “'Received by' and 'accrued to.' .” 2008. Web. 20 Jun 2019.

Vancouver:

author] [. 'Received by' and 'accrued to.' . [Internet] [Thesis]. University of KwaZulu-Natal; 2008. [cited 2019 Jun 20]. Available from: http://hdl.handle.net/10413/1504.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. 'Received by' and 'accrued to.' . [Thesis]. University of KwaZulu-Natal; 2008. Available from: http://hdl.handle.net/10413/1504

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of California – Irvine

7. Lyon, Sarah Catherine. Aggressive Book and Tax Reporting: An Uncertain Relationship.

Degree: Management, 2014, University of California – Irvine

 Frank, Lynch, and Rego (2009) and Lennox, Lisowsky, and Pittman (2013) examine the relationship between aggressive book and tax reporting and report conflicting results. I… (more)

Subjects/Keywords: Accounting; Aggressive book reporting; Aggressive tax reporting

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APA (6th Edition):

Lyon, S. C. (2014). Aggressive Book and Tax Reporting: An Uncertain Relationship. (Thesis). University of California – Irvine. Retrieved from http://www.escholarship.org/uc/item/8vj2v4nd

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lyon, Sarah Catherine. “Aggressive Book and Tax Reporting: An Uncertain Relationship.” 2014. Thesis, University of California – Irvine. Accessed June 20, 2019. http://www.escholarship.org/uc/item/8vj2v4nd.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lyon, Sarah Catherine. “Aggressive Book and Tax Reporting: An Uncertain Relationship.” 2014. Web. 20 Jun 2019.

Vancouver:

Lyon SC. Aggressive Book and Tax Reporting: An Uncertain Relationship. [Internet] [Thesis]. University of California – Irvine; 2014. [cited 2019 Jun 20]. Available from: http://www.escholarship.org/uc/item/8vj2v4nd.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lyon SC. Aggressive Book and Tax Reporting: An Uncertain Relationship. [Thesis]. University of California – Irvine; 2014. Available from: http://www.escholarship.org/uc/item/8vj2v4nd

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Wilfrid Laurier University

8. Jin, Yan. Essays on Earnings Forecasts, Tax Expense and IFRS Adoption.

Degree: 2016, Wilfrid Laurier University

 In this dissertation, I include three essays regarding earnings forecasts, the DuPont analysis and tax expense, all using mandatory International Financial Reporting Standards (IFRS) adoption… (more)

Subjects/Keywords: Earnings Forecasts; Tax Expense; IFRS Adoption; Accounting

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APA (6th Edition):

Jin, Y. (2016). Essays on Earnings Forecasts, Tax Expense and IFRS Adoption. (Thesis). Wilfrid Laurier University. Retrieved from https://scholars.wlu.ca/etd/1798

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Jin, Yan. “Essays on Earnings Forecasts, Tax Expense and IFRS Adoption.” 2016. Thesis, Wilfrid Laurier University. Accessed June 20, 2019. https://scholars.wlu.ca/etd/1798.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Jin, Yan. “Essays on Earnings Forecasts, Tax Expense and IFRS Adoption.” 2016. Web. 20 Jun 2019.

Vancouver:

Jin Y. Essays on Earnings Forecasts, Tax Expense and IFRS Adoption. [Internet] [Thesis]. Wilfrid Laurier University; 2016. [cited 2019 Jun 20]. Available from: https://scholars.wlu.ca/etd/1798.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Jin Y. Essays on Earnings Forecasts, Tax Expense and IFRS Adoption. [Thesis]. Wilfrid Laurier University; 2016. Available from: https://scholars.wlu.ca/etd/1798

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Minnesota

9. Kuhlmann, Diane Orlich. How do tax accountants develop technical-tax expertise? a grounded theory study.

Degree: PhD, 2013, University of Minnesota

 This qualitative, grounded theory methodology study focuses on how tax professionals develop technical-tax expertise. The literature review, which examined expertise literature from 1869 through 2010,… (more)

Subjects/Keywords: Expertise; Expert performance; Grounded theory; Tax accounting

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APA (6th Edition):

Kuhlmann, D. O. (2013). How do tax accountants develop technical-tax expertise? a grounded theory study. (Doctoral Dissertation). University of Minnesota. Retrieved from http://purl.umn.edu/161820

Chicago Manual of Style (16th Edition):

Kuhlmann, Diane Orlich. “How do tax accountants develop technical-tax expertise? a grounded theory study.” 2013. Doctoral Dissertation, University of Minnesota. Accessed June 20, 2019. http://purl.umn.edu/161820.

MLA Handbook (7th Edition):

Kuhlmann, Diane Orlich. “How do tax accountants develop technical-tax expertise? a grounded theory study.” 2013. Web. 20 Jun 2019.

Vancouver:

Kuhlmann DO. How do tax accountants develop technical-tax expertise? a grounded theory study. [Internet] [Doctoral dissertation]. University of Minnesota; 2013. [cited 2019 Jun 20]. Available from: http://purl.umn.edu/161820.

Council of Science Editors:

Kuhlmann DO. How do tax accountants develop technical-tax expertise? a grounded theory study. [Doctoral Dissertation]. University of Minnesota; 2013. Available from: http://purl.umn.edu/161820


University of California – Irvine

10. Lehmer, Tiana. Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero.

Degree: Management, 2018, University of California – Irvine

 I investigate whether US multinational corporations shift income overseas to the point of recording domestic US pretax earnings around zero. I find that firms that… (more)

Subjects/Keywords: Accounting; Book-Tax Differences; Income Shifting; Tax; Valuation

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APA (6th Edition):

Lehmer, T. (2018). Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero. (Thesis). University of California – Irvine. Retrieved from http://www.escholarship.org/uc/item/23p4k137

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lehmer, Tiana. “Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero.” 2018. Thesis, University of California – Irvine. Accessed June 20, 2019. http://www.escholarship.org/uc/item/23p4k137.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lehmer, Tiana. “Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero.” 2018. Web. 20 Jun 2019.

Vancouver:

Lehmer T. Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero. [Internet] [Thesis]. University of California – Irvine; 2018. [cited 2019 Jun 20]. Available from: http://www.escholarship.org/uc/item/23p4k137.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lehmer T. Domestic Deadbeats? US Multinationals Shifting Domestic Earnings to Zero. [Thesis]. University of California – Irvine; 2018. Available from: http://www.escholarship.org/uc/item/23p4k137

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

11. [No author]. A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina .

Degree: 2014, Fundação Escola de Comércio Álvares Penteado

 This quantitative study using a simulation seeks to compare the tax burden of a small builder in Osasco, S??o Paulo, classified as Small and Medium… (more)

Subjects/Keywords: Tributos; Incid??ncia de impostos; Contabilidade tribut??ria; Tax; Tax incidence; Tax accounting

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APA (6th Edition):

author], [. (2014). A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/545

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina .” 2014. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed June 20, 2019. http://132.0.0.61:8080/tede/handle/tede/545.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina .” 2014. Web. 20 Jun 2019.

Vancouver:

author] [. A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. [cited 2019 Jun 20]. Available from: http://132.0.0.61:8080/tede/handle/tede/545.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/545

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of California – Irvine

12. Campbell, Stephen. Permanent and temporary tax avoidance as a source of financing: How to succeed where the American Jobs Creation Act of 2004 failed.

Degree: Management, 2018, University of California – Irvine

 The repatriation tax holiday enacted by the American Jobs Creation Act of 2004 mandated that the proceeds be used for investment. However, the academic literature… (more)

Subjects/Keywords: Accounting; Finance; Bonus Depreciation; cash tax savings; investment; Repatriation Tax Holiday; tax avoidance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Campbell, S. (2018). Permanent and temporary tax avoidance as a source of financing: How to succeed where the American Jobs Creation Act of 2004 failed. (Thesis). University of California – Irvine. Retrieved from http://www.escholarship.org/uc/item/00z3p847

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Campbell, Stephen. “Permanent and temporary tax avoidance as a source of financing: How to succeed where the American Jobs Creation Act of 2004 failed.” 2018. Thesis, University of California – Irvine. Accessed June 20, 2019. http://www.escholarship.org/uc/item/00z3p847.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Campbell, Stephen. “Permanent and temporary tax avoidance as a source of financing: How to succeed where the American Jobs Creation Act of 2004 failed.” 2018. Web. 20 Jun 2019.

Vancouver:

Campbell S. Permanent and temporary tax avoidance as a source of financing: How to succeed where the American Jobs Creation Act of 2004 failed. [Internet] [Thesis]. University of California – Irvine; 2018. [cited 2019 Jun 20]. Available from: http://www.escholarship.org/uc/item/00z3p847.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Campbell S. Permanent and temporary tax avoidance as a source of financing: How to succeed where the American Jobs Creation Act of 2004 failed. [Thesis]. University of California – Irvine; 2018. Available from: http://www.escholarship.org/uc/item/00z3p847

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

13. Costa, Patrícia de Souza. Implicações da adoção das IFRS sobre a conformidade financeira e fiscal das companhias abertas brasileiras.

Degree: PhD, Controladoria e Contabilidade: Contabilidade, 2012, University of São Paulo

A normas contábeis e fiscais são os principais determinantes do nível de conformidade financeira e fiscal (CFF) e da qualidade das informações contábeis. Diante disso,… (more)

Subjects/Keywords: Contabilidade internacional; Contabilidade societária; Contabilidade tributária; Financial accounting; International accounting; Tax accounting

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APA (6th Edition):

Costa, P. d. S. (2012). Implicações da adoção das IFRS sobre a conformidade financeira e fiscal das companhias abertas brasileiras. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30032012-173043/ ;

Chicago Manual of Style (16th Edition):

Costa, Patrícia de Souza. “Implicações da adoção das IFRS sobre a conformidade financeira e fiscal das companhias abertas brasileiras.” 2012. Doctoral Dissertation, University of São Paulo. Accessed June 20, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30032012-173043/ ;.

MLA Handbook (7th Edition):

Costa, Patrícia de Souza. “Implicações da adoção das IFRS sobre a conformidade financeira e fiscal das companhias abertas brasileiras.” 2012. Web. 20 Jun 2019.

Vancouver:

Costa PdS. Implicações da adoção das IFRS sobre a conformidade financeira e fiscal das companhias abertas brasileiras. [Internet] [Doctoral dissertation]. University of São Paulo; 2012. [cited 2019 Jun 20]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30032012-173043/ ;.

Council of Science Editors:

Costa PdS. Implicações da adoção das IFRS sobre a conformidade financeira e fiscal das companhias abertas brasileiras. [Doctoral Dissertation]. University of São Paulo; 2012. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30032012-173043/ ;


Edith Cowan University

14. Lopez, Robert A. Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax.

Degree: 1994, Edith Cowan University

Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world,… (more)

Subjects/Keywords: Deferred tax; Assets; Accounting; Tax accounting; Australia; Liabilities; Accounting

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APA (6th Edition):

Lopez, R. A. (1994). Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax. (Thesis). Edith Cowan University. Retrieved from http://ro.ecu.edu.au/theses/1091

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lopez, Robert A. “Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax.” 1994. Thesis, Edith Cowan University. Accessed June 20, 2019. http://ro.ecu.edu.au/theses/1091.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lopez, Robert A. “Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax.” 1994. Web. 20 Jun 2019.

Vancouver:

Lopez RA. Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax. [Internet] [Thesis]. Edith Cowan University; 1994. [cited 2019 Jun 20]. Available from: http://ro.ecu.edu.au/theses/1091.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lopez RA. Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax. [Thesis]. Edith Cowan University; 1994. Available from: http://ro.ecu.edu.au/theses/1091

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. Oliveira, Mauricio Teixeira de. A importância da contabilidade no processo de decisão entre lucro real e lucro presumido.

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2009, University of São Paulo

A escolha da forma de tributação das empresas deve ocorrer no início do ano fiscal e permanece por todo o período. Como regra geral, a… (more)

Subjects/Keywords: Contabilidade fiscal; Contabilidade tributária; Imposto de renda; Income tax; Tax accounting; Taxation; Tributação

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APA (6th Edition):

Oliveira, M. T. d. (2009). A importância da contabilidade no processo de decisão entre lucro real e lucro presumido. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06052009-124850/ ;

Chicago Manual of Style (16th Edition):

Oliveira, Mauricio Teixeira de. “A importância da contabilidade no processo de decisão entre lucro real e lucro presumido.” 2009. Masters Thesis, University of São Paulo. Accessed June 20, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06052009-124850/ ;.

MLA Handbook (7th Edition):

Oliveira, Mauricio Teixeira de. “A importância da contabilidade no processo de decisão entre lucro real e lucro presumido.” 2009. Web. 20 Jun 2019.

Vancouver:

Oliveira MTd. A importância da contabilidade no processo de decisão entre lucro real e lucro presumido. [Internet] [Masters thesis]. University of São Paulo; 2009. [cited 2019 Jun 20]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06052009-124850/ ;.

Council of Science Editors:

Oliveira MTd. A importância da contabilidade no processo de decisão entre lucro real e lucro presumido. [Masters Thesis]. University of São Paulo; 2009. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06052009-124850/ ;

16. Rullo, Carmine. Lucro real ou lucro presumido: por qual optar?.

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2008, University of São Paulo

 A União, na qualidade de usuária da informação contábil, utiliza o lucro contábil como base para definir a renda a ser tributada das pessoas jurídicas:… (more)

Subjects/Keywords: Cofins; Corporate income tax; CSLL; IRPJ; Lucro presumido; Lucro real; PIS; Tax accounting

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APA (6th Edition):

Rullo, C. (2008). Lucro real ou lucro presumido: por qual optar?. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-01102008-125811/ ;

Chicago Manual of Style (16th Edition):

Rullo, Carmine. “Lucro real ou lucro presumido: por qual optar?.” 2008. Masters Thesis, University of São Paulo. Accessed June 20, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-01102008-125811/ ;.

MLA Handbook (7th Edition):

Rullo, Carmine. “Lucro real ou lucro presumido: por qual optar?.” 2008. Web. 20 Jun 2019.

Vancouver:

Rullo C. Lucro real ou lucro presumido: por qual optar?. [Internet] [Masters thesis]. University of São Paulo; 2008. [cited 2019 Jun 20]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-01102008-125811/ ;.

Council of Science Editors:

Rullo C. Lucro real ou lucro presumido: por qual optar?. [Masters Thesis]. University of São Paulo; 2008. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-01102008-125811/ ;


Universidade de Brasília

17. Pedro Lopes de Araújo Neto. Percepção da utilização dos conhecimentos em auditoria contábil : um estudo na ótica dos auditores fiscais do Rio Grande do Norte.

Degree: 2009, Universidade de Brasília

The main Brazilian tax collection in terms of how to have chance to impact the economic activity of enterprises, ie their income and expenditure. In… (more)

Subjects/Keywords: administração tributária; CIENCIAS CONTABEIS; auditores fiscais; auditoria contábil; accounting audit; tax Administration; tax auditors

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Neto, P. L. d. A. (2009). Percepção da utilização dos conhecimentos em auditoria contábil : um estudo na ótica dos auditores fiscais do Rio Grande do Norte. (Thesis). Universidade de Brasília. Retrieved from http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=5643

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Neto, Pedro Lopes de Araújo. “Percepção da utilização dos conhecimentos em auditoria contábil : um estudo na ótica dos auditores fiscais do Rio Grande do Norte.” 2009. Thesis, Universidade de Brasília. Accessed June 20, 2019. http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=5643.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Neto, Pedro Lopes de Araújo. “Percepção da utilização dos conhecimentos em auditoria contábil : um estudo na ótica dos auditores fiscais do Rio Grande do Norte.” 2009. Web. 20 Jun 2019.

Vancouver:

Neto PLdA. Percepção da utilização dos conhecimentos em auditoria contábil : um estudo na ótica dos auditores fiscais do Rio Grande do Norte. [Internet] [Thesis]. Universidade de Brasília; 2009. [cited 2019 Jun 20]. Available from: http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=5643.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Neto PLdA. Percepção da utilização dos conhecimentos em auditoria contábil : um estudo na ótica dos auditores fiscais do Rio Grande do Norte. [Thesis]. Universidade de Brasília; 2009. Available from: http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=5643

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Pretoria

18. 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.

Degree: Taxation, 2014, University of Pretoria

 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… (more)

Subjects/Keywords: Financial instruments; Financial reporting; tax; corporate tax; Equity instruments; Accounting classification; UCTD

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Van der Merwe, D. (. (2014). An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/41565

Chicago Manual of Style (16th Edition):

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.” 2014. Masters Thesis, University of Pretoria. Accessed June 20, 2019. http://hdl.handle.net/2263/41565.

MLA Handbook (7th Edition):

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.” 2014. Web. 20 Jun 2019.

Vancouver:

Van der Merwe D(. An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers. [Internet] [Masters thesis]. University of Pretoria; 2014. [cited 2019 Jun 20]. Available from: http://hdl.handle.net/2263/41565.

Council of Science Editors:

Van der Merwe D(. An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers. [Masters Thesis]. University of Pretoria; 2014. Available from: http://hdl.handle.net/2263/41565

19. [No author]. SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria .

Degree: 2010, Fundação Escola de Comércio Álvares Penteado

 The literature on tax avoidance deals with a large number of variables that explain the choice of individuals and companies to comply or not with… (more)

Subjects/Keywords: Contabilidade tribut??ria; Sonega????o fiscal; Fiscaliza????o tribut??ria; Tax evasion; Tax accounting

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APA (6th Edition):

author], [. (2010). SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/466

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria .” 2010. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed June 20, 2019. http://132.0.0.61:8080/tede/handle/tede/466.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria .” 2010. Web. 20 Jun 2019.

Vancouver:

author] [. SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2010. [cited 2019 Jun 20]. Available from: http://132.0.0.61:8080/tede/handle/tede/466.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/466

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Alabama

20. Davenport, Stephan Arthur. The financial reporting and tax aggressiveness implications of schedule utp.

Degree: 2015, University of Alabama

 In 2010, the Internal Revenue Service (IRS) announced the requirement to disclose uncertain tax positions (UTPs) on a new schedule (Schedule UTP) to be filed… (more)

Subjects/Keywords: Electronic Thesis or Dissertation;  – thesis; Accounting; FIN 48; Schedule UTP; Tax Aggressiveness; Uncertain Tax Benefits

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APA (6th Edition):

Davenport, S. A. (2015). The financial reporting and tax aggressiveness implications of schedule utp. (Thesis). University of Alabama. Retrieved from http://purl.lib.ua.edu/127987

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Davenport, Stephan Arthur. “The financial reporting and tax aggressiveness implications of schedule utp.” 2015. Thesis, University of Alabama. Accessed June 20, 2019. http://purl.lib.ua.edu/127987.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Davenport, Stephan Arthur. “The financial reporting and tax aggressiveness implications of schedule utp.” 2015. Web. 20 Jun 2019.

Vancouver:

Davenport SA. The financial reporting and tax aggressiveness implications of schedule utp. [Internet] [Thesis]. University of Alabama; 2015. [cited 2019 Jun 20]. Available from: http://purl.lib.ua.edu/127987.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Davenport SA. The financial reporting and tax aggressiveness implications of schedule utp. [Thesis]. University of Alabama; 2015. Available from: http://purl.lib.ua.edu/127987

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Sydney

21. Hamilton-Jessop, Wesley Maurice. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system .

Degree: 2014, University of Sydney

 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… (more)

Subjects/Keywords: Accounting standards; Corporate groups; Group taxation; Tax consolidation; Taxation; Tax-grouping provisions

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APA (6th Edition):

Hamilton-Jessop, W. M. (2014). Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system . (Thesis). University of Sydney. Retrieved from http://hdl.handle.net/2123/12294

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hamilton-Jessop, Wesley Maurice. “Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system .” 2014. Thesis, University of Sydney. Accessed June 20, 2019. http://hdl.handle.net/2123/12294.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hamilton-Jessop, Wesley Maurice. “Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system .” 2014. Web. 20 Jun 2019.

Vancouver:

Hamilton-Jessop WM. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system . [Internet] [Thesis]. University of Sydney; 2014. [cited 2019 Jun 20]. Available from: http://hdl.handle.net/2123/12294.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hamilton-Jessop WM. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system . [Thesis]. University of Sydney; 2014. Available from: http://hdl.handle.net/2123/12294

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Massey University

22. Mear, Kim Marie. Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .

Degree: 2017, Massey University

 The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting(more)

Subjects/Keywords: Deferred tax; Tax accounting; Research Subject Categories::SOCIAL SCIENCES::Business and economics::Business studies

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APA (6th Edition):

Mear, K. M. (2017). Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/12458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Mear, Kim Marie. “Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2017. Thesis, Massey University. Accessed June 20, 2019. http://hdl.handle.net/10179/12458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Mear, Kim Marie. “Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2017. Web. 20 Jun 2019.

Vancouver:

Mear KM. Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Internet] [Thesis]. Massey University; 2017. [cited 2019 Jun 20]. Available from: http://hdl.handle.net/10179/12458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mear KM. Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Thesis]. Massey University; 2017. Available from: http://hdl.handle.net/10179/12458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Johannesburg

23. Moore, Dominique. The nature and extent of the book-tax gap from a South African perspective.

Degree: 2013, University of Johannesburg

M.Comm. (International Accounting)

Recently, there has been a spate of reported cases of large corporate entities paying very little, or no income tax, despite the… (more)

Subjects/Keywords: Book-tax gap; Income tax - South Africa; Accounting - Standards - South Africa; Income maintenance programs

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Moore, D. (2013). The nature and extent of the book-tax gap from a South African perspective. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/8753

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Moore, Dominique. “The nature and extent of the book-tax gap from a South African perspective.” 2013. Thesis, University of Johannesburg. Accessed June 20, 2019. http://hdl.handle.net/10210/8753.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Moore, Dominique. “The nature and extent of the book-tax gap from a South African perspective.” 2013. Web. 20 Jun 2019.

Vancouver:

Moore D. The nature and extent of the book-tax gap from a South African perspective. [Internet] [Thesis]. University of Johannesburg; 2013. [cited 2019 Jun 20]. Available from: http://hdl.handle.net/10210/8753.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Moore D. The nature and extent of the book-tax gap from a South African perspective. [Thesis]. University of Johannesburg; 2013. Available from: http://hdl.handle.net/10210/8753

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Pontifícia Universidade Católica de São Paulo

24. Rodrigo Bellomi do Nascimento. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido).

Degree: 2012, Pontifícia Universidade Católica de São Paulo

This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several… (more)

Subjects/Keywords: Transitional Tax Regime; Contabilidade societária; Contabilidade tributária; Tax accounting; CIENCIAS CONTABEIS; Regime Tributário de Transição; Corporate accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Nascimento, R. B. d. (2012). As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido). (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=15165

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Nascimento, Rodrigo Bellomi do. “As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido).” 2012. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed June 20, 2019. http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=15165.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Nascimento, Rodrigo Bellomi do. “As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido).” 2012. Web. 20 Jun 2019.

Vancouver:

Nascimento RBd. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido). [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. [cited 2019 Jun 20]. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=15165.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Nascimento RBd. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido). [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=15165

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

25. Demmerly, Frank R. The Increase in Rates, Amounts, and Complexity of the Federal Income Tax and the Importance of Accounting.

Degree: 1941, Butler University

 The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build… (more)

Subjects/Keywords: tax code; tax accounting; Accounting; Business; Taxation

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APA (6th Edition):

Demmerly, F. R. (1941). The Increase in Rates, Amounts, and Complexity of the Federal Income Tax and the Importance of Accounting. (Thesis). Butler University. Retrieved from https://digitalcommons.butler.edu/grtheses/349

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Demmerly, Frank R. “The Increase in Rates, Amounts, and Complexity of the Federal Income Tax and the Importance of Accounting.” 1941. Thesis, Butler University. Accessed June 20, 2019. https://digitalcommons.butler.edu/grtheses/349.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Demmerly, Frank R. “The Increase in Rates, Amounts, and Complexity of the Federal Income Tax and the Importance of Accounting.” 1941. Web. 20 Jun 2019.

Vancouver:

Demmerly FR. The Increase in Rates, Amounts, and Complexity of the Federal Income Tax and the Importance of Accounting. [Internet] [Thesis]. Butler University; 1941. [cited 2019 Jun 20]. Available from: https://digitalcommons.butler.edu/grtheses/349.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Demmerly FR. The Increase in Rates, Amounts, and Complexity of the Federal Income Tax and the Importance of Accounting. [Thesis]. Butler University; 1941. Available from: https://digitalcommons.butler.edu/grtheses/349

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. Sticca, Ralph Melles. Assimetria de informação na comprovação da natureza de hedge de operações financeiras para fins de dedutibilidade no imposto sobre a renda: um estudo de caso.

Degree: Mestrado, Controladoria e Contabilidade, 2012, University of São Paulo

 A natureza de hedge (proteção) das operações financeiras realizadas em bolsas de valores, mercadorias e futuros e assemelhadas pelas companhias brasileiras é requisito legal para… (more)

Subjects/Keywords: assimetria informacional; hedge accounting; hedge accounting; imposto sobre a renda; income tax; information asymmetry

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Sticca, R. M. (2012). Assimetria de informação na comprovação da natureza de hedge de operações financeiras para fins de dedutibilidade no imposto sobre a renda: um estudo de caso. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/96/96133/tde-30072012-112312/ ;

Chicago Manual of Style (16th Edition):

Sticca, Ralph Melles. “Assimetria de informação na comprovação da natureza de hedge de operações financeiras para fins de dedutibilidade no imposto sobre a renda: um estudo de caso.” 2012. Masters Thesis, University of São Paulo. Accessed June 20, 2019. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-30072012-112312/ ;.

MLA Handbook (7th Edition):

Sticca, Ralph Melles. “Assimetria de informação na comprovação da natureza de hedge de operações financeiras para fins de dedutibilidade no imposto sobre a renda: um estudo de caso.” 2012. Web. 20 Jun 2019.

Vancouver:

Sticca RM. Assimetria de informação na comprovação da natureza de hedge de operações financeiras para fins de dedutibilidade no imposto sobre a renda: um estudo de caso. [Internet] [Masters thesis]. University of São Paulo; 2012. [cited 2019 Jun 20]. Available from: http://www.teses.usp.br/teses/disponiveis/96/96133/tde-30072012-112312/ ;.

Council of Science Editors:

Sticca RM. Assimetria de informação na comprovação da natureza de hedge de operações financeiras para fins de dedutibilidade no imposto sobre a renda: um estudo de caso. [Masters Thesis]. University of São Paulo; 2012. Available from: http://www.teses.usp.br/teses/disponiveis/96/96133/tde-30072012-112312/ ;

27. Formigoni, Henrique. A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras.

Degree: PhD, Controladoria e Contabilidade: Contabilidade, 2008, University of São Paulo

Esta tese tem como objetivo principal avaliar os efeitos dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não… (more)

Subjects/Keywords: Contabilidade societária; Contabilidade tributária; Finance accounting; Impostos; Tax accounting; Taxation; Taxes; Tributação

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Formigoni, H. (2008). A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13012009-155610/ ;

Chicago Manual of Style (16th Edition):

Formigoni, Henrique. “A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras.” 2008. Doctoral Dissertation, University of São Paulo. Accessed June 20, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13012009-155610/ ;.

MLA Handbook (7th Edition):

Formigoni, Henrique. “A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras.” 2008. Web. 20 Jun 2019.

Vancouver:

Formigoni H. A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras. [Internet] [Doctoral dissertation]. University of São Paulo; 2008. [cited 2019 Jun 20]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13012009-155610/ ;.

Council of Science Editors:

Formigoni H. A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras. [Doctoral Dissertation]. University of São Paulo; 2008. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13012009-155610/ ;


Michigan State University

28. Romney, Miles Anderson. Finding the "good" in goodwill : evidence from acquisitions using income tax accounting.

Degree: 2016, Michigan State University

Thesis Ph. D. Michigan State University. Business Administration 2016

Goodwill is an asset that represents future economic benefits arising from other assets acquired in a… (more)

Subjects/Keywords: Goodwill (Commerce); Deferred tax; Consolidation and merger of corporations – Accounting; Accounting; Finance

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APA (6th Edition):

Romney, M. A. (2016). Finding the "good" in goodwill : evidence from acquisitions using income tax accounting. (Thesis). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:3884

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Romney, Miles Anderson. “Finding the "good" in goodwill : evidence from acquisitions using income tax accounting.” 2016. Thesis, Michigan State University. Accessed June 20, 2019. http://etd.lib.msu.edu/islandora/object/etd:3884.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Romney, Miles Anderson. “Finding the "good" in goodwill : evidence from acquisitions using income tax accounting.” 2016. Web. 20 Jun 2019.

Vancouver:

Romney MA. Finding the "good" in goodwill : evidence from acquisitions using income tax accounting. [Internet] [Thesis]. Michigan State University; 2016. [cited 2019 Jun 20]. Available from: http://etd.lib.msu.edu/islandora/object/etd:3884.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Romney MA. Finding the "good" in goodwill : evidence from acquisitions using income tax accounting. [Thesis]. Michigan State University; 2016. Available from: http://etd.lib.msu.edu/islandora/object/etd:3884

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Alberta

29. Pinto, Odette M. Advice and complexity in tax planning judgments.

Degree: PhD, School of Business, 2010, University of Alberta

Tax planning is a core service provided by tax practices of public accounting firms. Performing this service well is important to the firms, their clients… (more)

Subjects/Keywords: tax professionals; supervisor; timing of advice; advice; task complexity; time pressure; tax plans; tax planning; public accounting firms; performance; accountability

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APA (6th Edition):

Pinto, O. M. (2010). Advice and complexity in tax planning judgments. (Doctoral Dissertation). University of Alberta. Retrieved from https://era.library.ualberta.ca/files/n009w319q

Chicago Manual of Style (16th Edition):

Pinto, Odette M. “Advice and complexity in tax planning judgments.” 2010. Doctoral Dissertation, University of Alberta. Accessed June 20, 2019. https://era.library.ualberta.ca/files/n009w319q.

MLA Handbook (7th Edition):

Pinto, Odette M. “Advice and complexity in tax planning judgments.” 2010. Web. 20 Jun 2019.

Vancouver:

Pinto OM. Advice and complexity in tax planning judgments. [Internet] [Doctoral dissertation]. University of Alberta; 2010. [cited 2019 Jun 20]. Available from: https://era.library.ualberta.ca/files/n009w319q.

Council of Science Editors:

Pinto OM. Advice and complexity in tax planning judgments. [Doctoral Dissertation]. University of Alberta; 2010. Available from: https://era.library.ualberta.ca/files/n009w319q


University of Tennessee – Knoxville

30. McCarty, Rebekah Daniele. Optimal Tax Risk and Firm Value.

Degree: 2012, University of Tennessee – Knoxville

 I use the tax reserve data available from FIN 48 to investigate whether equity market value and tax risk exhibit a concave association, consistent with… (more)

Subjects/Keywords: tax avoidance; tax aggressiveness; tax risk; cost of capital; concavity; Accounting; Business Administration, Management, and Operations; Business and Corporate Communications; Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

McCarty, R. D. (2012). Optimal Tax Risk and Firm Value. (Doctoral Dissertation). University of Tennessee – Knoxville. Retrieved from https://trace.tennessee.edu/utk_graddiss/1324

Chicago Manual of Style (16th Edition):

McCarty, Rebekah Daniele. “Optimal Tax Risk and Firm Value.” 2012. Doctoral Dissertation, University of Tennessee – Knoxville. Accessed June 20, 2019. https://trace.tennessee.edu/utk_graddiss/1324.

MLA Handbook (7th Edition):

McCarty, Rebekah Daniele. “Optimal Tax Risk and Firm Value.” 2012. Web. 20 Jun 2019.

Vancouver:

McCarty RD. Optimal Tax Risk and Firm Value. [Internet] [Doctoral dissertation]. University of Tennessee – Knoxville; 2012. [cited 2019 Jun 20]. Available from: https://trace.tennessee.edu/utk_graddiss/1324.

Council of Science Editors:

McCarty RD. Optimal Tax Risk and Firm Value. [Doctoral Dissertation]. University of Tennessee – Knoxville; 2012. Available from: https://trace.tennessee.edu/utk_graddiss/1324

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