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Book Tax Differences dan Kualitas Laba [PDF]

Jurnal Akuntansi Multiparadigma, 2015
Abstrak: Book Tax Differences dan Kualitas Laba. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang perbedaan laba akuntansi dan laba fiskal ( book tax differences ) yang diproksikan dengan perbedaan permanen dan perbedaan temporer terhadap kualitas laba yang diproksikan oleh earnings response coefficients (ERC).
Diana Sari, Ina Desna Dwi Lyana
openaire   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Managerial Ability and Future Banking Performance: The Role of Book-Tax Differences as Moderator

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine and analyze the effect of managerial ability on future banking performance moderated by book-tax differences. Design/Methodology/Approach: The research samples were banks listed on the Indonesia Stock Exchange ...
Eva Herianti, Arna Suryani, Amor Marundha   +2 more
doaj   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

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

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
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, Patricia de Souza Costa   +1 more
doaj   +1 more source

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko, Knut Haanaes, Julia Binder   +2 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, Cláudia Pereira, Luís Gomes, Armindo Lima   +3 more
doaj   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Listed companies’ income tax planning and earnings management: Based on China’s capital market

Journal of Industrial Engineering and Management, 2015
Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
doaj   +1 more source