Analysis on China's equipment manufacturing security issues based on industrial control
Bu, Wei, Xie, Min-Hua and Cai, Huifen (Helen) ORCID: https://orcid.org/0000-0002-5893-8291
(2012)
Analysis on China's equipment manufacturing security issues based on industrial control.
Journal of Central University of Finance & Economics
(3)
.
pp. 62-66.
ISSN ISSN1000-1549 CN11-3846/F
[Article]
(Published online first)
(doi:N/A)
![]() |
PDF
- Published version (with publisher's formatting)
Download (1MB) |
Abstract
Abstract: New accounting standards require listed companies using balance sheet liability method to account for income tax expense. Balance sheet liability method is done by calculating the temporary differences,then confirming deferred income tax to get the current corporate income tax expense. Income tax expense will reduce current net income. Therefore,the existence of temporary differences has an impact on net income,thereby affecting the profitability of companies. We analyse the impacts of new accounting standards on listed companies 'profitability by statistical analysis.
Key words: New accounting standards Temporary differences Profitability
Item Type: | Article |
---|---|
Research Areas: | A. > Business School > International Management and Innovation > International Business group |
Item ID: | 19722 |
Useful Links: | |
Depositing User: | Helen Cai |
Date Deposited: | 04 May 2016 14:18 |
Last Modified: | 11 Jun 2021 22:38 |
URI: | https://eprints.mdx.ac.uk/id/eprint/19722 |
Actions (login required)
![]() |
View Item |
Statistics
Additional statistics are available via IRStats2.