The influence ofdifferences in taxable income and book incomeon the bond credit market. CRABTREE A,MAHER J J. Journal of the A-merican Taxation . 2009Crabtree, A., and J., Maher. 2009. The influence of differences in taxable income and book income on the bond credit market. The Journal...
The article discusses a study that analysis the time series properties of various measures of book income such as financial statement and taxable income in the U.S. The study utilizes confidential tax return data to determine the reasonableness of common assumptions about the pattern of earnings und...
In some situations the IRS allows for the immediate expensing (the entire cost of the asset is deducted from taxable income in the year it is purchased) of assets up to a specific dollar amount. You can learn more about tax depreciation fromwww.IRS.govor from a tax adviser. 是抵减应纳税...
atake knowlege 正在翻译,请等待...[translate] aTaxable income for a company or business may not be the same as its book income. 应纳税收入为公司或事务可能不是相同象它的书收入。[translate]
BOOK-TAX DIFFERENCE, EARNINGS MANAGEMENT AND BOND RATINGS IN THE BRAZILIAN MARKET This article investigates whether the credit rating of bond issues in the Brazilian market is influenced by the differences between book income and taxable income (BTD), based on a sample of all nonfinancial firms th...
aUnrestricted vent 无限制的出气孔[translate] aNon-taxable income or income not subject to corporate income 免税的收入或收入不受公司收入支配[translate] anot subject to corporate income 不受公司收入支配[translate] ataxable income not booked 没被预定的应纳税收入[translate]...
Over three years, the company’s book income remains $855 but the taxes have increased from $300 to $342 because a portion of the business meals are not deductible for tax purposes and they will never reverse (and thus the taxable income for determining cash ...
Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm's credi... BC Ayers,SK Laplante,ST Mcguire - 《Contemporary ...
aWhat Can We Infer About A Firm's Taxable Income From Its Financial Statements?", National Tax Journal 56:4- unknown authors [translate] aReconciling corporation book and taxable net income, tax years- Plesko - 2002 [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语...
Our study explores a possible benefit of conforming book income to taxable income. We expect that increased book–tax conformity can reduce audit fees by simplifying tax accruals and increasing tax authorities' monitoring, which reduce a... NT Kuo,FL Cheng - 《World Scientific Book Chapters》 被...