Results 51 to 60 of about 1,795 (282)

The Effect of Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy on Profit Management in Infrastructure Sector Companies, as Well as Transportation and Logistics Listed on the IDX for the 2019-2023 Period

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period
Made Meiliana Kurnia Sari, Juan Carlos Pangestu   +1 more
doaj   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY

Riset Akuntansi
This study aims to assess and empirically prove the independent variables of tax planning and deferred tax assets affecting the dependent variable of earnings management.
Wirda Muhibbatul Lubabah, Sari Andayani
doaj   +1 more source

Environment Friendly Sustainable End‐Of‐Life Solutions for Plastic Components in Indian Automotive Industries

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan, Deepak Mathivathanan, Jayakrishna Kandasamy, Michele Mosca   +3 more
wiley   +1 more source

Addressing Barriers to Fair Community Participation in Mangrove Carbon Credit Projects: Insights From Thailand

Environmental Policy and Governance, EarlyView.
ABSTRACT Thailand has announced ambitious plans to reduce greenhouse gas emissions, including a programme that allows private companies to earn carbon credits from protecting and restoring mangroves. In 2023, the Department of Marine and Coastal Resources (DMCR) began enrolling local communities and private firms in this scheme.
Danny Marks, Kittima Leeruttanawisut
wiley   +1 more source

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

International Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source

THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

, 2023
The purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the ...
Theis, Cyndi Khinanti, Zainuddin, Zainuddin, Djaelani, Yustiana   +2 more
core  

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source