Results 41 to 50 of about 6,348 (295)
Tax avoidance and tax disclosure: A study of Brazilian listed companies
Contextus, 2021 This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018.
Eduardo Mendes Nascimento +3 more
doaj +1 more source
ALIRAN KAS OPERASI, BOOK TAX DIFFERENCES, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Jurnal Riset Akuntansi Kontemporer, 2017 Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as ...
Sabrina anindita Putri +2 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Honorários de auditoria e Book-Tax Differences
Revista de Contabilidade e Organizações, 2018 As diferenças entre o lucro contábil e o lucro tributável, denominadas internacionalmente de Book-Tax Differences (BTD), podem aumentar os riscos e esforços do auditor, elevando os honorários da auditoria.
Jéssica Rayse de Melo Silva Ávila +2 more
doaj +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
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 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
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
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