Results 121 to 130 of about 2,190 (293)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

A Research on Deferred Taxes: A Case Study of BIST Listed Banks in Turkey

, 2015
This study attempts to investigate the general profile and drivers of the deferred tax assets and liabilities of sixteen banks listed in Borsa Istanbul (BIST).
Baykut, Ender, Sözbilir, Halim, Kula, Veysel   +2 more
core  

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

The nation‐state, non‐Western empires, and the politics of cultural difference

American Journal of Political Science, EarlyView.
Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley   +1 more source

Accounting for deferred taxes in accordance with Czech accounting legislation in the notes to the financial statements of selected companies

, 2012
Bachelor thesis analyzes the deferred tax in the Czech Republic The theoretical and methodological part is elaborated the nature and significance of deferred tax.
Švandrlíková, Tereza
core  

An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court

American Journal of Political Science, EarlyView.
Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly, Jonathan M. King, Elizabeth A. Lane, Jessica A. Schoenherr   +3 more
wiley   +1 more source

What is (de)politicization and what is wrong with it?

American Journal of Political Science, EarlyView.
Abstract This article attempts to clarify the meaning of (de)politicization. Politicization sometimes refers to the inappropriate intrusion of partisan loyalties in nonpolitical social domains (affective politicization). Politicization can also constitute an ideal of civic agency and energy (contestatory politicization).
Dimitrios Halikias
wiley   +1 more source

Akuntansi Nir-Tuhan: Salahkah Aku? (Budaya Barat Menggugat)

Jurnal Dinamika Akuntansi, 2014
Penelitian ini akan menguji apakah ketiadaan Allah dalam praktik akuntansi budaya barat merupakan sebuah kesalahan, yang mana budaya barat menggunakan agama Kristen Katolik Roma dan praktek akuntansi yang digunakan dalam penelitian ini adalah PSAK 46 ...
Theresia Woro Damayanti
doaj  

Perfecting Exit: The Politics of Quitting Among Migrant Care Workers in the United States

American Anthropologist, EarlyView.
ABSTRACT Quitting tends to be overlooked in studies of resistance and labor because of its individual and private character, its ineffectiveness in changing conditions of labor, and the difficulty of studying it, in favor of more organized and public protests and strikes.
Cati Coe
wiley   +1 more source