Results 41 to 50 of about 2,190 (293)

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 Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Shirkah: Journal of Economics and Business, 2018
The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning ...
openaire   +3 more sources

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

RELEVANCE OF THE ACCOUNTING INFORMATION CONCERNING THE TAX LOSSES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Financial statements, which, actually are a core of the accounting information synthesis, represent the most spread and the least expensive method in terms of the managerial communication, provided that the economic professionals not to introduce, in ...
PALIU – POPA LUCIA, COSNEANU LAVINIA
doaj  

The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies [PDF]

Accounting and Financial Control
Deferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to
Jochen Zimmermann
doaj   +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

Accounting For Deferred Taxes: Time For A Change

, 2012
This study examines the theory underlying the current accounting and reporting standards for deferred taxes. Given the goal of global accounting convergence and under the proposed condorsement approach, the FASB and the IASB have a historic opportunity ...
Rue, Joseph, Colley, Ron, Volkan, Ara, Valencia, Adrian   +3 more
core   +1 more source

Valuation of deferred taxes and its impact on companies' performance [PDF]

, 2012
Odlaganje poreskih plaćanja jedna je od najatraktivnijih kompanijskih strategija na polju upravljanja poreskim opterećenjem, ali iznosi odloženih poreza (kao i odloženih poreskih ušteda) dugo nisu mogli da se sagledaju iz finansijskih izveštaja.
Vučković-Milutinović, Savka D.
core   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

PREDICTIVE VALUE OF THE DEFERRED TAXES GENERATED BY THE SUBVENTIONS FOR INVESTMENTS – ESSENTIAL ELEMENT FOR PRESENTING THE INFORMATION IN THE FINANCIAL STATEMENTS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Most information underlying the decision to invest at the level of a company, are provided by the accountancy, this becoming today a common language with respect to the businesses on the international markets, and the accountancy normalization was ...
PALIU – POPA LUCIA, COSNEANU LAVINIA
doaj