Results 31 to 40 of about 52,722 (218)
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 +3 more
wiley +1 more source
Environmental, Social and Governance Disclosure Scores and Tax Avoidance
Jurnal Ilmiah AkuntansiThis paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
doaj +1 more source
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 +2 more
wiley +1 more source
Deferred tax analysis and impact on firm's economic efficiency ratios
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the ...
Hana Bohušová, Patrik Svoboda
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
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
The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations
Учёт. Анализ. АудитIn the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear ...
A. A. Aksent’ev
doaj +1 more source
Pengaruh Pajak Kini Dan Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur [PDF]
, 2017 This study aims to determine the effect of current tax expense, deferred tax expense, deferred tax assets and deferred tax liabilities to earnings management.
., Monika
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Kemampuan Dekomposisi Pajak Tangguhan untuk Mempredikslkan Arus Kas [PDF]
, 2010 This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities.
Rachmawati, D. (Dyna)
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