Results 91 to 100 of about 6,348 (295)
The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher +2 more
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Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Bank-Tax Conformity for Corporate Income: An Introduction to the Issues [PDF]
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable income through the
Terry Shevlin, Michelle Hanlon
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Book Review: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems [PDF]
, 2022 This book is a selection of papers presented at the Fourth Tax Policy Conference at the University of Cambridge Centre for Tax Law in July 2019. The editors of the volume, Dominic de Cogan and Peter Harris, have undertaken a formidable task in bringing ...
Hashimzade, N
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Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source
Media Mahardhika: Media Komunikasi Ekonomi dan ManajemenThe purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023.
Nur Jannati +2 more
doaj +1 more source
, 2019 One topic that attracts interesting now in the field of tax accounting is the book-tax differences. This occurs because of the basic differences in the preparation contained in the calculation of earnings between commercial and taxation, causing a ...
Lawahizh, Yusriyya Nur +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo +4 more
wiley +1 more source
Comparative Taxation: Why Tax Systems Differ (Book review)
, 2018 Comparative Taxation: Why Tax Systems Differ, by Chris Evans, John Hasseldine, Andy Lymer, Robert Ricketts and Cedric Sandford, Fiscal Publications, 2017, 339 pages, ISBN 9781906201371.
Minas, John
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Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source