A study on relationship between lower of cost or market and tax
Measuring the value of inventory and cashable assets is one of the issues, which influences on total revenue as well as the amount of tax paid to government. This paper presents an empirical investigation to study the relationship between lower of cost or market (LCM) and tax on 708 selected firms l...
Saved in:
| Main Authors: | Hashem Nikoomaram, Hamidreza Vakilifard, Mohamad Owsati |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2014-07-01
|
| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol4/msl_2014_175.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market
by: Hussen Amran Naji Al-Refiay, et al.
Published: (2025-02-01) -
EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN
by: V. K. Girayev
Published: (2017-10-01) -
DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
by: O. Malyshkin, et al.
Published: (2021-09-01) -
Tax loss carryforwards: valuation of deferred tax assets
by: A. A. Aksent’ev
Published: (2023-03-01) -
Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations
by: Paweł Majka
Published: (2019-09-01)