Results 71 to 80 of about 4,768 (256)
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA
Jurnal Akuntansi, 2016 Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba.
Azzahra Salsabiila S +2 more
doaj +1 more source
Relationship between earnings management and abnormal book-tax differences in Brazil
Revista Contabilidade & Finanças, 2020 The aim of this study was to verify whether the discretionary actions of managers to manage earnings can be captured by abnormal book-tax differences (ABTD).
Henrique Carvalho Bezerra Morais +1 more
doaj +2 more sources
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +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 +2 more sources
Corporate Governance and Book-Tax Differences: Tunisian Evidence
International Journal of Economics and Finance, 2015 This paper’s main objective is to examine the effect of corporate governance on earnings manipulations using BTD proxy. We investigate whether ownership structure board and audit committee characters affect earnings and tax management. Based on a sample of 21 corporations listed on Tunisian stock market during the period 2003-2012, our study employs ...
Wiem Dridi, Adel Boubaker
openaire +2 more sources
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Accounting and taxation in Romania: from connection to disconnection? [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What are the effects of the evolutions in tax and financial reporting regulations on the book-tax relationship in the case of Romanian listed companies; is the de jure trend towards a disconnection confirmed, and what findings can be ...
Costel Istrate
doaj +1 more source