Results 41 to 50 of about 4,698 (262)
Tax avoidance and tax disclosure: A study of Brazilian listed companies
Contextus, 2021 This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018.
Eduardo Mendes Nascimento +3 more
doaj +1 more source
ALIRAN KAS OPERASI, BOOK TAX DIFFERENCES, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Jurnal Riset Akuntansi Kontemporer, 2017 Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as ...
Sabrina anindita Putri +2 more
doaj +1 more source
The Implications of Book-Tax Differences: A Meta-Analysis [PDF]
SSRN Electronic Journal, 2016 Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity actually reduces Earnings Management (EM) and/or Tax Sheltering ...
Evers, Maria Theresia +2 more
openaire +3 more sources
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Book-tax differences e rating: análise em períodos pré e pós-IFRS
Enfoque, 2022 O estudo tem como objetivo verificar a relação entre a Book-Tax Differences (BTD) e as notas de rating em períodos pré e pós adoção das International Financial Reporting Standards (IFRS).
Josilene da Silva Barbosa +1 more
doaj +1 more source
Management Earnings Forecasts and Book Tax Differences
SSRN Electronic Journal, 2013 This study is the first to investigate the incremental usefulness of book-tax differences (BTDs) to discretionary accruals in detecting earnings management to meet quarterly management earnings forecasts. Upward managed earnings that do not affect taxable income result in larger BTDs.
openaire +2 more sources
PENGARUH BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA
Economics Professional in Action (E-PROFIT), 2021 Menurut teori signaling yang menyatakan bahwa para pihak pemilik informasi memberikan suatu isyarat atau sinyal berupa informasi yang mencerminkan kondisi suatu perusahaan yang bermanfaat bagi para investor, laba merupakan komponen penting untuk informasi kepada para investor.
openaire +1 more source
Biochemistry and Molecular Biology Education, EarlyView.ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias +1 more
wiley +1 more source
Do Taxes Still Affect Earning Persistence?
Administrative Sciences, 2023 While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax.
Ângela Pereira +3 more
doaj +1 more source