{"id":"https://openalex.org/W4385232385","doi":"https://doi.org/10.2139/ssrn.4511937","title":"Accounting for Income Taxes","display_name":"Accounting for Income Taxes","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4385232385","doi":"https://doi.org/10.2139/ssrn.4511937"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.4511937","doi":"https://doi.org/10.2139/ssrn.4511937","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4511937","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.4511937","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092536892","display_name":"Hau Renaldy","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210143538","display_name":"Universitas Atma Jaya Makassar","ror":"https://ror.org/048ef3e11","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210143538"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Hau Renaldy","raw_affiliation_strings":["Atma Jaya Makassar University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Atma Jaya Makassar University","institution_ids":["https://openalex.org/I4210143538"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5092536892"],"corresponding_institution_ids":["https://openalex.org/I4210143538"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7973999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7973999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.09889999777078629,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.07240000367164612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/income-tax-accounting","display_name":"income tax accounting","score":0.9760000109672546},{"id":"https://openalex.org/keywords/deferred-tax","display_name":"deferred tax","score":0.5559999942779541},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.6859999895095825}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5629554390907288},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4324277937412262},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35613805055618286}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.4511937","doi":"https://doi.org/10.2139/ssrn.4511937","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4511937","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.4511937","doi":"https://doi.org/10.2139/ssrn.4511937","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4511937","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4385414389","https://openalex.org/W600665063","https://openalex.org/W4229524446","https://openalex.org/W2093394574","https://openalex.org/W2192735678","https://openalex.org/W3161862812","https://openalex.org/W584525341","https://openalex.org/W1558871445","https://openalex.org/W2564559508","https://openalex.org/W7112180993"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2023-07-26T00:00:00"}