Results 61 to 70 of about 662,597 (320)

Provisions for eviction and employer retirement, their recognition and accounting and tax measurement

Revista Arbitrada Interdisciplinaria Koinonía, 2020
The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the ...
Marco Antonio Chacón-González, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova   +2 more
doaj   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

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, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Sidelining Mitigation: Climate Delay Discourses Among Municipal Legislators in Southeastern Brazil

Environmental Policy and Governance, EarlyView.
ABSTRACT This study investigates how municipal legislators frame climate mitigation and how these framings shift responsibility, narrow the perceived scope of municipal authority, and reduce the urgency or feasibility of local action. We analyzed 31 interviews with city councilors serving on Permanent Environmental Committees across municipalities in ...
Tainá Yumi Patriani
wiley   +1 more source

PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA

Jurnal Akuntansi dan Keuangan Indonesia, 2010
This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method.
Vinna Christina, Yulianti Abbas, Christine Tjen   +2 more
doaj   +1 more source

PENGARUH ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]

, 2016
This study aims to examine the effect of deferred tax assets and liabilities for future current tax over a two-year period (t+1, t+2). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based ...
FEBRYANA, Anisa Rahma, LAKSITO, Herry
core  

(Intending) Migrants and Occupational Downgrading: Investigating the Willingness to Leave the Health Sector Post‐Migration

The International Journal of Health Planning and Management, EarlyView.
ABSTRACT The unquenched thirst for emigration in Nigeria‐ and the increasing cost of migrating to the West‐has been established in the literature. Professionals, such as healthcare workers (HCWs), are poorly paid in Nigeria, making many seek better employment abroad.
Tunde A. Alabi, Oluwaseun Badru, Fatai A. Badru, Oluwafemi Adeagbo   +3 more
wiley   +1 more source

How do firms’ characteristics affect risks? ASEAN firms panel data analysis

Cogent Business & Management
We investigate the associations between three firm factors (size, leverage, and profitability) and risks from financial distress, investments, green finance, deferred taxes, merger and acquisitions, and contingent liabilities.
Icuk Rangga Bawono, Rangga Handika, Emir Surya Rahmajati   +2 more
doaj   +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

Do state-controlled banks pay more or less taxes? Evidence for Brazil [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Do Brazilian publicly-controlled banks pay less taxes than privately-controlled banks? Motivation: Common sense in society might assume that there is a principal-agent conflict whereby publicly-controlled banks would pay less taxes ...
Luiz Cláudio de Carvalho Mauro, Sérgio Jurandyr Machado, Mathias Schneid Tessmann, Luiz Augusto Ferreira Magalhães   +3 more
doaj   +1 more source