Results 51 to 60 of about 4,698 (262)
Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
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 +2 more
doaj +1 more source
Temporary book-tax differences under IFRS
Applied Economics: Systematic Research, 2013 This research seeks to determine whether the general and specific categories of deferred tax assets (DTAs) and deferred tax liabilities (DTLs) under International Financial Reporting Standards are related to changes in stock prices. The results seem to indicate that DTAs and DTLs under IFRS could be less helpful to investors than they currently are ...
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Journal of Accounting and Investment, 2016 The research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is industial factor.
Bety Pramitasari
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
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 +2 more
wiley +1 more source
Book tax difference dan faktor-faktor yang mempengaruhinya
JURNAL AL-IQTISHAD, 2020 Abstract In this study discussing the topic of interest currently in the field of tax accounting is about book tax difference. With the aim of knowing the influence between earning management, liquidity, and tax management on book tax difference.
Dwi Fionasari +2 more
openaire +2 more sources