Results 111 to 120 of about 6,348 (295)
Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences
, 2017 The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second purpose is to analyse indirect influence towards tax avoidance through book tax differences.
Heni Purwantini, Purwantini, Heni
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
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Pengaruh book-tax differences dan kepemilikan institusional terhadap peringkat obligasi [PDF]
, 2016 Ada banyak perusahaan yang terdaftar di Bursa Efek Indonesia dan menerbitkan obligasi. Obligasi menjadi salah satu pilihan investor untuk berinvestasi karena memberikan penghasilan tetap berupa bunga dan pokok utang.
Permatasari, Monica
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When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Corrupção dos países e book-tax differences anormal: uma análise multinível
Revista de Contabilidade e Organizações, 2022 Esta pesquisa se propôs a investigar se a corrupção percebida, característica do ambiente institucional dos países, apresenta relação com a book-tax differences anomal (BTDA) das companhias abertas.
Jéssica Rayse de Melo Silva +2 more
doaj
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
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Does reporting timeliness affect book-tax differences?
, 2009 In Europe, a number of countries align tax accounts and parent-only accounts, while allowing companies to characterize consolidated profits to capital markets in a different way.
Goncharov, I.
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