Book Tax Difference dan Struktur Kepemilikan sebagai Upaya Penghindaran Pajak

Book-Tax Conformity: Implications for Multinational Firms

This paper examines the implications for multinational firms of recent proposals to conform tax and financial reporting (i.e., book-tax conformity). Proponents of book-tax conformity argue that the current dual system in the U.S. allows firms to simultaneously manage their taxable income down while managing their book income upward. By requiring book-tax conformity, they contend that firms will...

Dissertation Struktur

Struktur- und verhaltensbasierte Entwurfsmustererkennung

fundiertes und präzises Ergebnis dar.

Book-Tax Conformity and the Information Content of Earnings

We examine whether the information content of earnings is inversely related to the degree of conformity between financial accounting income and taxable income. Our inquiry exploits a natural experiment first examined by Guenther et al. (1997) in which a set of U.S. firms were forced to increase their book-tax conformity as a result of a change in the tax law. We find evidence consistent with th...

Information Systems as a Reference Discipline for New Product Development

Artikel ini pertama-tama mengulas kembali mengenai IS sebagai sebuah disiplin ilmu yang dahulu telah dibahas dalam artikel Baskenville dan Myers. Bahwa ada motivasi, kualifikasi dan implikasi IS sebagai sebuah disiplin ilmu. Motivasi untuk menjadikan IS sebagai sebuah disiplin ilmu adalah karena infusi IT terus meningkat secara tetap di semua aspek bisnis dan topik penelitian mengenai manajemen...