Results 41 to 50 of about 4,698 (262)
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Managerial Ability and Future Banking Performance: The Role of Book-Tax Differences as Moderator
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine and analyze the effect of managerial ability on future banking performance moderated by book-tax differences. Design/Methodology/Approach: The research samples were banks listed on the Indonesia Stock Exchange ...
Eva Herianti +2 more
doaj +1 more source
Biochemistry and Molecular Biology Education, EarlyView.ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias +1 more
wiley +1 more source
Book-tax differences e rating: análise em períodos pré e pós-IFRS
Enfoque, 2022 O estudo tem como objetivo verificar a relação entre a Book-Tax Differences (BTD) e as notas de rating em períodos pré e pós adoção das International Financial Reporting Standards (IFRS).
Josilene da Silva Barbosa +1 more
doaj +1 more source
Book-tax differences and risk: Does shareholder activism matter?
Journal of International Accounting, Auditing and Taxation, 2022 We investigate the relationship between book-tax differences (BTD) and three specific types of risk, firm total risks, systematic risks, and idiosyncratic risks. In addition, we examine the moderating role of shareholder activism via institutional shareholders on these relationships and determine whether the identified relationships differ between the ...
Nor Shaipah Abdul Wahab +3 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Do Taxes Still Affect Earning Persistence?
Administrative Sciences, 2023 While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax.
Ângela Pereira +3 more
doaj +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
Business Strategy and the Environment, EarlyView.ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source