Results 71 to 80 of about 4,698 (262)
The Implications of Book-Tax Differences: A Meta-Analysis [PDF]
SSRN Electronic Journal, 2016 Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity actually reduces Earnings Management (EM) and/or Tax Sheltering ...
Evers, Maria Theresia +2 more
openaire +3 more sources
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
Tax Rate and its Determinants: An Opinion from Ibn Khaldun
İbn Haldun Çalışmaları Dergisi, 2017 Tax is an alternative method for a country to obtain revenue for spending. But the issue arises when there are differences of opinion on the tax rate. Economists argue that to obtain higher tax revenue, it is necessary to lower the tax rate.
Abdul Ghafar Ismail, Abu Bakar Jaafar
doaj +1 more source
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 DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA
Jurnal Akuntansi, 2016 Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba.
Azzahra Salsabiila S +2 more
doaj +1 more source
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
Components of book tax differences, corporate social responsibility and equity value
Cogent Business & Management, 2019 This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj +1 more source
Relationship between earnings management and abnormal book-tax differences in Brazil
Revista Contabilidade & Finanças, 2020 The aim of this study was to verify whether the discretionary actions of managers to manage earnings can be captured by abnormal book-tax differences (ABTD).
Henrique Carvalho Bezerra Morais +1 more
doaj +2 more sources
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
The Relationship between Book-Tax Differences and Tax Avoidance
, 2020 This paper investigates the relationship between book- tax differences with tax avoidance of firms listed in Tehran Stock Exchange during the period 2006 to 2013. We used effective tax rate method for measuring tax avoidance. Also, for more investigations, the method of Desai & Darmapala (2006) was used.
openaire +1 more source