Results 61 to 70 of about 6,348 (295)
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 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
doaj +1 more source
Analysis of the relationships between corporate reputation and tax avoidance of Brazilian companies
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2022 This article aims to analyze the relationship between corporate reputation and tax avoidance of Brazilian companies. Unlike previous research that observed reputational damage caused by tax reduction strategies deemed abusive or illegal, the purpose of ...
Isabela de Araujo Bernardo dos Santos +1 more
doaj +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Book Tax Differences dan Kualitas Laba [PDF]
Jurnal Akuntansi Multiparadigma, 2015 Abstrak: Book Tax Differences dan Kualitas Laba. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang perbedaan laba akuntansi dan laba fiskal ( book tax differences ) yang diproksikan dengan perbedaan permanen dan perbedaan temporer terhadap kualitas laba yang diproksikan oleh earnings response coefficients (ERC).
Diana Sari, Ina Desna Dwi Lyana
openaire +1 more source
The Study of Tax Aggressiveness and Earnings Persistence and its Components [PDF]
, 2020 This research aimed to analyze whether companies that present greater tax aggressiveness have different levels of persistence of earnings components. We measured tax aggressiveness by two proxies: i) book-tax differences and ii)
Ederaldo José Pereira de Lima, Poliano Bastos da Cruz,Antonio Lopo Martinez
core +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Jurnal Riset Akuntansi Terpadu, 2018 This study aims to examine the effect of corporate governance, book tax differences on earnings management. Corporate governance in this study uses a proxy of the effectiveness of the board of commissioners and the effectiveness of the audit committee ...
Yenny Dwi Handayani
doaj +1 more source