Tax Loss Amortization of Companies in Slovakia
نویسندگان
چکیده
منابع مشابه
The Effect of CEO Tenure and Tax Planning of Listed Companies in Tehran Stock Exchange
Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between one of the features of management as (CEO Tenure) on Tax Planning has been studied. This research in terms of the objective applied research and in t...
متن کاملLoss Aversion Motivates Tax Sheltering: Evidence From U.S. Tax Returns
This paper presents evidence that loss aversion affects taxpayers as they file their annual tax returns. I model the decisions of a loss-averse tax filer who may use tax shelters to manipulate the “balance due” exchanged with the IRS. I use this model to derive distinguishing predictions of loss aversion which facilitate its identification and quantification in the field. Under loss framing, th...
متن کاملLecture VI AMORTIZATION
Amortization is the algorithmic idea of distributing computational cost over a period of time. The terminology comes from home mortgages: most Americans pay for a home by taking out a long-term loan called a home mortgage. This loan is repaid monthly, over the period of the loan. In an amortized analysis of an algorithm, we likewise spread the cost of an operation over the entire run of the alg...
متن کاملLecture VI AMORTIZATION
Many algorithms amount to a sequence of operations on a data structure. For instance, the well-known heapsort algorithm is a sequence of insert’s into an initially empty priority queue, followed by a sequence of deleteMin’s from the queue until it is empty. Thus if ci is the cost of the ith operation, the algorithm’s running time is ∑2n i=1 ci, since there are 2n operations for sorting n elemen...
متن کاملEfficient Gain and Loss Amortization and Optimal Funding in Pension Plans
The authors consider efficient methods of amortizing actuarial gains and losses in defined-benefit pension plans. In the context of a simple model where asset gains and losses emerge as a consequence of random (independent and identically distributed) rates of investment return, it has been shown that direct amortization of such gains and losses leads to more variable funding levels and contrib...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Risk and Financial Management
سال: 2020
ISSN: 1911-8074
DOI: 10.3390/jrfm13100241