Results 41 to 50 of about 88,590 (264)

Tightening tax policy and changes to tax efficiency on the example of companies listed on the Warsaw Stock Exchange

Managerial Economics, 2023
The article presents an analysis of changes in the tax efficiency of companies listed on the Warsaw Stock Exchange. After 2017, some changes to the tax law aimed at tightening the regulations on an unprecedented scale were introduced.
Michał Kowalski, Janusz Nesterak
doaj   +1 more source

VALUE RELEVANCE PAJAK TANGGUHAN PADA PERUSAHAAN YANG MELAKUKAN REVALUASI ASET TETAP [PDF]

, 2016
This study provides value relevance analysis of deferred taxes on companies that revalued its fixed assets for the period of 2008-2015. Selection of these companies is because fixed assets revaluation is one of the components of deferred taxes.
HARTO, Puji, RAHAYU , Gita Tri
core  

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Deferred Taxes in Trade [PDF]

Revista de Management Comparat International, 2017
The issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the ...
Radojko LUKIC
doaj  

The Wealth of Wealthholders. [PDF]

Rev Income Wealth
ABSTRACT Wealth, though crucial for modeling economic behavior and understanding well‐being, is difficult to measure in surveys. This paper introduces a new, comprehensive account‐by‐account approach for eliciting asset holding. This approach is implemented in the Vanguard Research Initiative, a panel of wealthholders designed to yield high‐quality ...
Ameriks J, Caplin A, Lee M, Shapiro MD, Tonetti C.   +4 more
europepmc   +2 more sources

PENGARUH ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]

, 2016
This study aims to examine the effect of deferred tax assets and liabilities for future current tax over a two-year period (t+1, t+2). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based ...
FEBRYANA, Anisa Rahma, LAKSITO, Herry
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

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, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management

Syntax Literate ; Jurnal Ilmiah Indonesia
The goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling.
Thomas Salim, Yuniarwati Yuniarwati
openaire   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

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