Financial statement planning in the presence of tax constraints.
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| Title: | Financial statement planning in the presence of tax constraints. |
|---|---|
| Authors: | Back, B.1, Back, R.J.R.2 |
| Source: | European Journal of Operational Research. 8/17/95, Vol. 85 Issue 1, p66-81. 16p. 1 Diagram, 2 Charts, 7 Graphs. |
| Subjects: | Accounting, Expert systems, Artificial intelligence, Computer systems, Electronic data processing, Financial statements |
| Abstract: | We present a mathematical model of financial statement planning in the case when there is a strong interdependence between taxation and the books. This is the case in Finnish accounting and taxation legislation, making the planning of the financial statements quite complicated for Finnish companies. We present a general model for the planning process and use this model to describe different kinds of situations that companies can find themselves in when developing their financial statements at the end of the year. We also shortly describe how this model is implemented in an expert system for financial statement planning. [ABSTRACT FROM AUTHOR] |
| Copyright of European Journal of Operational Research is the property of Elsevier B.V. and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Engineering Source |
| FullText | Text: Availability: 0 |
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| Header | DbId: egs DbLabel: Engineering Source An: 8496402 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 0 |
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| Items | – Name: Title Label: Title Group: Ti Data: Financial statement planning in the presence of tax constraints. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Back%2C+B%2E%22">Back, B.</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Back%2C+R%2EJ%2ER%2E%22">Back, R.J.R.</searchLink><relatesTo>2</relatesTo> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22European+Journal+of+Operational+Research%22">European Journal of Operational Research</searchLink>. 8/17/95, Vol. 85 Issue 1, p66-81. 16p. 1 Diagram, 2 Charts, 7 Graphs. – Name: Subject Label: Subjects Group: Su Data: <searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Expert+systems%22">Expert systems</searchLink><br /><searchLink fieldCode="DE" term="%22Artificial+intelligence%22">Artificial intelligence</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+systems%22">Computer systems</searchLink><br /><searchLink fieldCode="DE" term="%22Electronic+data+processing%22">Electronic data processing</searchLink><br /><searchLink fieldCode="DE" term="%22Financial+statements%22">Financial statements</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: We present a mathematical model of financial statement planning in the case when there is a strong interdependence between taxation and the books. This is the case in Finnish accounting and taxation legislation, making the planning of the financial statements quite complicated for Finnish companies. We present a general model for the planning process and use this model to describe different kinds of situations that companies can find themselves in when developing their financial statements at the end of the year. We also shortly describe how this model is implemented in an expert system for financial statement planning. [ABSTRACT FROM AUTHOR] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of European Journal of Operational Research is the property of Elsevier B.V. and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
| PLink | https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=egs&AN=8496402 |
| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.1016/0377-2217(93)E0229-Q Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 16 StartPage: 66 Subjects: – SubjectFull: Accounting Type: general – SubjectFull: Expert systems Type: general – SubjectFull: Artificial intelligence Type: general – SubjectFull: Computer systems Type: general – SubjectFull: Electronic data processing Type: general – SubjectFull: Financial statements Type: general Titles: – TitleFull: Financial statement planning in the presence of tax constraints. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Back, B. – PersonEntity: Name: NameFull: Back, R.J.R. IsPartOfRelationships: – BibEntity: Dates: – D: 17 M: 08 Text: 8/17/95 Type: published Y: 1995 Identifiers: – Type: issn-print Value: 03772217 Numbering: – Type: volume Value: 85 – Type: issue Value: 1 Titles: – TitleFull: European Journal of Operational Research Type: main |
| ResultId | 1 |
