Results 51 to 60 of about 6,348 (295)
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
DIFERENÇAS ENTRE O LUCRO TRIBUTÁVEL E O LUCRO CONTÁBIL DAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO
, 2012 The purpose of this research is to analyze if during the years from 1994 to 2007, period in which there were no tax neutrality, the accounting standards met the interests of investors and tax authorities, despite the existence of mechanisms of earnings ...
Machado, Melina Carneiro +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
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
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 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
doaj
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Pengaruh Book Tax Differences terhadap Persistensi Laba [PDF]
, 2017 Book tax differences adalah perbedaan jumlah laba menurut perhitungan akuntansi dengan jumlah laba menurut perhitungan pajak. Adanya perbedaan tersebut maka penelitian ini bertujuan untuk mengetahui pengaruh book tax differences terhadap persistensi laba.
Nurkhusna, Maylia
core
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
The Effective Tax Rate of US Firms with Permanent Deferral
, 2019 This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core +1 more source