Results 121 to 130 of about 6,348 (295)

Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

, 2011
We investigate why temporary book-tax differences appear to serve as a useful signal of earnings persistence (Hanlon 2005). We first test and show that temporary book-tax differences provide incremental information over the magnitude of accruals for the ...
Terry Shevlin, Ryan J. Wilson, Bradley Blaylock   +2 more
core   +1 more source

Pengaruh Book Tax Differences Terhadap Kualitas Laba Pada Perusahaan Sektor Barang Konsumsi Di Indonesia

, 2020
This research aimed to determine the effect of book tax differences to the quality of earnings on the next period in manufacturing companies in the customer goods industry sectors listed on the Indonesia Stock Exchange (BEI) from 2010 to 2013.
Murtiani, Dwi Novi, -, Rianto
core   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Data‐Driven Pathways to Circular E‐Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali, Samin Sahaaban‐Nejad, Farid Shirazi, Nick Hajli   +3 more
wiley   +1 more source

Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley   +1 more source

PENGARUH BOOK TAX DIFFERENCES DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA [PDF]

, 2018
Penelitian ini bertujuan untuk menguji pengaruh book tax differences dan volatilitas penjualan sebagai variabel independen terhadap persistensi laba sebagai variabel dependen.
Rahmawati, Dian
core  

Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang, Ninh Nguyen, Steven Greenland, Jacqueline K. Eastman, Chrystie Watson   +4 more
wiley   +1 more source

THE EFFECT OF CORPORATE POLICIES, BOOK TAX DIFFERENCES AND CARBON EMISSION DISCLOSURE ON EARNING QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research is a quantitative study which aims to find out how company policy, book tax differences and carbon emission disclosure influence earnings quality which is moderated by institutional ownership in manufacturing companies listed on the ...
Hidayati Nasrah
doaj   +1 more source

PERAN MEDIASI ACCOUNTING CONSERVATISM DALAM PENGARUH BOOK TAX DIFFERENCES TERHADAP TAX AGGRESSIVENESS [PDF]

, 2019
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh book tax differences terhadap tax aggressiveness dengan accounting conservatism sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada ...
RIZAL HANNIF FIRMANSYAH
core  

From Confusion to Clarity: A Multi‐Stage Process Framework for Understanding Consumer Confusion

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This paper reconceptualizes consumer confusion as a multi‐stage temporal process rather than a static outcome, addressing theoretical fragmentation in existing antecedent‐consequence models. By integrating cognitive appraisal, contextual amplification, and adaptive coping within a unified framework, we explain how confusion unfolds rather than
Fatih Celik, Erdogan Koc
wiley   +1 more source