Results 51 to 60 of about 4,698 (262)
Listed companies’ income tax planning and earnings management: Based on China’s capital market
Journal of Industrial Engineering and Management, 2015 Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
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Management Earnings Forecasts and Book Tax Differences
SSRN Electronic Journal, 2013 This study is the first to investigate the incremental usefulness of book-tax differences (BTDs) to discretionary accruals in detecting earnings management to meet quarterly management earnings forecasts. Upward managed earnings that do not affect taxable income result in larger BTDs.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Journal of Accounting and Investment, 2016 The research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is industial factor.
Bety Pramitasari
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Large book-tax differences: Alternative Perspectives
, 2022 In this dissertation I investigate the information properties of the accounting construct known as book tax difference (BTD). I relate BTDs to various features and characteristics of firms, such as earnings persistence,[ Earnings persistence measures the extent to which current earnings persist or recur in the future.
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Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
Book-Tax Differences e Estrutura de Capital
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 2020 Esse artigo tem como objetivo investigar a relação entre endividamento e book-tax differences (BTD). A amostra global é composta por 169.141 observações de companhias abertas, compreendendo o espaço temporal de 2002 a 2016. No que tange ao endividamento de curto prazo, os achados mostram uma relação negativa com a BTD total, permanente e temporária ...
Josilene da Silva Barbosa +1 more
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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
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2014 The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence.
Nurul Aisyah Rachmawati, Dwi Martani
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