Browsing EΛ.ΜΕ.ΠΑ. / HMU by Keywords "deferred taxation"

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  • Deffered taxiation in Greek firms.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Giakoumakis, Ioannis
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2024-01-22
    In the following master thesis, is made an attempt to fully present the International Accounting Standard 12 "Income Taxes", which is one of the most important accounting standards applied by the European Union as the ...

  • Keeping accounting and tax basis according to the act 4308 and how economic entities have been influenced.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Vrouchos, Emmanouil-Marios; Kalochristianaki, Maria; Lydatakis, Evangelos
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2020-06-26
    In this thesis, we refer to the purpose that accounting serves . After that we look at how accounting started, the blind spots, Greek Accounting system had and how these problems lead us to the act 4308/2014, which is the ...

  • The impact of deferred taxation (IAS 12) and the earnigs management in the economic statements of the Greek listed companies in the Greek stock exchange market.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Tsafaraki, Eleni
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-06-18
    This diploma thesis examines the phenomenon of profit manipulation (earnings management) through the method of accrual accounting and deferred taxation, meaning identified through IAS 12 and applied to all Economic entities ...

  • International Accounting Standard 12 and deferred tax in banking industry.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Iliadis, Konstantinos
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-05-18
    The purpose of the thesis is to present the role of deferred taxation in the financial statements of the four domestic systemic banks. In particular, it seeks to highlight the incentives and effects of deferred taxation ...