ORCID Profile
0000-0002-1230-3354
Current Organisations
Bond University
,
Shenandoah University
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Publisher: Virtus Interpress
Date: 2023
Publisher: Inderscience Publishers
Date: 2017
Publisher: Springer International Publishing
Date: 30-10-2013
Publisher: Inderscience Publishers
Date: 2017
Publisher: Bussecon International
Date: 19-01-2016
Abstract: Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012). In this paper, we have conducted a study of income tax incentives in food and agriculture industry where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry.
Publisher: Springer International Publishing
Date: 2021
Publisher: Virtus Interpress
Date: 2023
DOI: 10.22495/RGCV13I2P3
Abstract: This research investigates the bank failures in the United States in March 2023, concentrating on the impact of held-to-maturity debt instruments in the event and the implications for accounting methods. Our research deciphers the alleged “accounting loophole” (Farrell, 2023) associated with these securities and provides an in-depth analysis of the associated accounting treatment. We analyze the accounting treatment using the Accounting Standards Codification (ASC) and International Financial Reporting Standards (IFRS). Furthermore, our study employs automated machine learning techniques and the local interpretable model-agnostic explanations (LIME) method to identify key accounting features that could explain bank failures. The research identifies five essential accounting aspects, two of which are related to held-to-maturity assets. The findings underscore the importance of these accounting features in evaluating financial institutions, thereby providing valuable insights for stakeholders, decision-makers, and future research. Our research also advocates for increased transparency and accuracy in accounting practices, via ASC 825 (Financial Accounting Standards Board [FASB], n.d.-a), particularly related to the fair value of held-to-maturity securities.
Publisher: Elsevier BV
Date: 04-2015
Publisher: Center for Strategic Studies in Business and Finance SSBFNET
Date: 21-07-2014
Abstract: Taxation play an essential role both in a country and in a corporation. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. In this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research). By using several other control variables, we found that corporate governance have a significant correlation to corporate tax management.
Publisher: Academic Journals
Date: 16-05-2012
DOI: 10.5897/AJBM11.420
Publisher: Academic Journals
Date: 11-07-2012
DOI: 10.5897/AJBM11.2054
Publisher: Academic Journals
Date: 23-11-2011
DOI: 10.5897/AJBM11.2088
Publisher: Inderscience Publishers
Date: 2017
No related grants have been discovered for Martin Mulyadi.