Results 81 to 90 of about 6,348 (295)
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +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
Estimates of the Magnitude of Financial and Tax Reporting Conflicts [PDF]
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements.
George A. Plesko
core
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
ANALYSIS OF DETERMINANTS OF BOOK-TAX DIFFERENCES: EVIDENCE FROM FRENCH LISTED COMPANIES
, 2022 The key objective of our research paper consists of consulting the set of explicative factors relative to book-tax differences within the French context especially after the mandatory adoption of international accounting standards, IAS/IFRS, by listed ...
Fatma Bougacha and Walid Khoufi
core +1 more source
Strategic Shift: The Power of Green Strategy on Sustainability Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
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.
openaire +2 more sources
PENGARUH BOOK TAX DIFFERENCES DAN KEANDALAN AKRUAL TERHADAP PERSISTENSI LABA [PDF]
, 2014 Muhammad Ikhsanudin , 2014 : The influence of Book - Tax Accrual Reliability differences and earnings persistence. Advisors : ( I) Tresno Eka Jaya , SE., M.Ak.
MUHAMMAD IKHSANUDIN, . +1 more
core
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Accounting and taxation in Romania: from connection to disconnection? [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What are the effects of the evolutions in tax and financial reporting regulations on the book-tax relationship in the case of Romanian listed companies; is the de jure trend towards a disconnection confirmed, and what findings can be ...
Costel Istrate
doaj +1 more source