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Financial accounting for deferred taxes: a systematic review of empirical evidence
Deferred taxes—resulting from differences between financial and tax accounts—have been a long-standing, contentious issue in financial accounting...
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The Investigation of Accounting Value Relevance in the Information Technologies Sector: Evidence from Turkey
In this paper, the existence of accounting value relation in the information technology sector was investigated. The validity of the Ohlson model was...
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An Overview of the Turkish Tax Framework and the Relationship with Tax Regulations and Accounting in Historical Perspective
A strong tax system should be designed in order to meet the public benefit-based objectives of taxationTaxation history, especially...
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Value creation in post-pandemic retailing: a conceptual framework and implications
In the wake of the Covid-19 pandemic, the retail landscape has undergone profound and enduring changes, necessitating a comprehensive examination of...
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Reporting and Communicating the Performance and Value of Football
While the football market has enjoyed sustained revenue growth in the last few decades, this has not led to consistent improvement in the financial...
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Gender diverse boards and goodwill changes: association between accounting conservatism, gender and governance
We study the relation between board gender diversity and goodwill (GW). GW on the balance sheet is connected to both the firm’s risk-taking and its...
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Value-Added Tax
Value-added tax (VAT) has become the most common tax on consumption worldwide. In this chapter, the conceptual and practical framework of this tax is...
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Digitized Simulation and Gamified Pedagogy in a First Year Accounting Core Subject
The idea of technologically enhanced pedagogy, such as digitized simulation and gamified authentic assessments, in higher education is relatively new...
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How do firms value sales career paths?
Sales employees can build their careers across industries, firms, and occupations. Yet it is unclear how their sales career paths affect their...
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Fair Wealth Theory and Methodology
The core basis of fair wealth is the fair wealth evaluation system for enterprises. Compared with other similar evaluation systems, such as Dow Jones...
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Pension Accounting, Inside Debt, and Capital Structure
This study aims to examine how pension accounting relates to inside debt and capital structure. We introduce basic concepts of pension plans and...
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Denmark
In Denmark Directive 2013/34/EU has been transposed into one Act: The Financial Statements Act. The Financial Statements Act is structured as a...
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The effects of US monetary policy on value stocks and growth stocks
The present research aimed to investigate the effects of monetary policy on the US stock market between December 2008 and December 2021. This period...
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Private Firm Accounting in the EU: Still an Incomplete and Fragmented Picture
The country analysis section of this book has shown that the overwhelming majority of EU firms (around 98%–99%) are private and that they employ a...
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Introduction
The first chapter of the book starts with the explanation of the need for the evaluation of accounting systems. The goals of the evaluator of the...
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Analyzing Accountability of Weather Index Insurance Service in Attainment of Sustainable Development Goals: A Sustainable Accounting Perspective Review
The motive of the current chapter study is to inspect the accountability of weather index insurance (WII) service in the attainment of sustainable...
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Heterogeneous donor circles for fair liver transplant allocation
The United States (U.S.) Department of Health and Human Services is interested in increasing geographical equity in access to liver transplant. The...
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Accounting-based thresholds and growth decisions in the banking industry
This paper examines the effects of accounting-based thresholds in regulation on growth decisions in the banking industry. To investigate this...
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Surgery Partners: Pushdown Accounting
Normally, following a change-in-control event, the acquirer recognizes the acquired assets and liabilities of the target at fair value at the time of...