Results 51 to 60 of about 662,597 (320)

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

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

The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations

Учёт. Анализ. Аудит
In 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

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  

Technical and financial analysis of large-scale solar-PV in eThekwini Municipality: Residential, business and bulk customers

Energy Reports, 2021
Regulatory changes, economic challenges, environmental concerns, and changing public perception have contributed to the profound changes observed globally in the electricity industry. Since 2008, South Africa has been experiencing electric power deficits
Sanjeeth Sewchurran, Innocent E. Davidson   +1 more
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

COMPENSATORY FINANCING OF ENERGY-EFFICIENT PROJECTS IN CONSTRUCTION: MODIFICATION OF «TAX INCREMENT FINANCING»

Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2021
The article presents a study of the application of financial compensatory technology "Tax Increment Financing" (TIF) and provides suggestions on the prospects for attracting investment in energy saving projects.  Attracting financial resources in energy
Марина Климчук
doaj   +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

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

The Political Psychology Behind Consumer Decisions: The Complex Relationship Between Political Ideology and Political Consumerism

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Political consumerism (PC) refers to consumers boycotting or deliberately buying (“buycotting”) products or brands for political, moral, or ethical reasons. This paper presents three studies that consider the intricacies of the relationship between political ideology and political consumerism.
Lara J. Greening, David Young, Lee De‐Wit, Lucia A. Reisch   +3 more
wiley   +1 more source