Results 71 to 80 of about 6,348 (295)
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA [PDF]
, 2014 This study aims to determine the effect of the tax book differences on earnings management. The population in this study were the manufacturing companies listed at the Stock Exchange at the observation period of 2009 to 2011.
Purwaningsih, Anna +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
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 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. This research studies correlation based
openaire +1 more source
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Keberlanjutan, 2018 This study aims to determine the effect of book tax differences and cash flow on earnings persistence. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2010-2015.
Dian Ariyani, Rosita Wulandari
doaj +1 more source
Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
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Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 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
Using Tax Return Data to Simulate Corporate Marginal Tax Rates [PDF]
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data.
John R. Graham, Lillian F. Mills
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