Predictive Ability of Accounting Standard IAS 12 in Agriculture
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DOI: 10.18267/j.cebr.385
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References listed on IDEAS
- Hannu Ojala & Juha Kinnunen & Lasse Niemi & Pontus Troberg & Jill Collis, 2020. "What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 55(03), pages 1-52, September.
- H. Ojala & J. Kinnunen & L. Niemi & P. Troberg & J. Collis, 2020. "A Reply to the Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 55(03), pages 1-4, September.
- Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
- Kim Mear & Michael Bradbury & Jill Hooks, 2021. "The ability of deferred tax to predict future tax," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 241-264, March.
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Keywords
cash paid for taxes; deferred tax assets; deferred tax liabilities; tax planning; tax expense;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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