Results 61 to 70 of about 4,768 (256)
Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba
Jurnal Akuntansi Keuangan dan Bisnis, 2017 Penelitian ini bertujuan untuk menemukan pengaruh book tax defferences, temporary differences dan permanent differences terhadap pertumbuhan laba.
Vidiyanna Rizal Putri, Sary Sary
doaj
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Book-tax differences: relevant explanatory factors
International Journal of Accounting and Economics Studies, 2015 This research is designed to investigate factors affecting the book-tax gap in the Tunisian context. Despite the close link between financial and tax accounting in Tunisia, it has been discovered that accounting, and taxation appear to diverge considerably.
Rakia Riguen, Anis Jarboui
openaire +2 more sources
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Jurnal Riset Akuntansi Terpadu, 2018 This study aims to examine the effect of corporate governance, book tax differences on earnings management. Corporate governance in this study uses a proxy of the effectiveness of the board of commissioners and the effectiveness of the audit committee ...
Yenny Dwi Handayani
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Tax Rate and its Determinants: An Opinion from Ibn Khaldun
İbn Haldun Çalışmaları Dergisi, 2017 Tax is an alternative method for a country to obtain revenue for spending. But the issue arises when there are differences of opinion on the tax rate. Economists argue that to obtain higher tax revenue, it is necessary to lower the tax rate.
Abdul Ghafar Ismail, Abu Bakar Jaafar
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Keberlanjutan, 2018 This study aims to determine the effect of book tax differences and cash flow on earnings persistence. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2010-2015.
Dian Ariyani, Rosita Wulandari
doaj +1 more source