The Shifting Composition of External Liabilities [PDF]
What determines the composition of external liabilities, both across countries and over time? More specifically, which countries account for the massive increase in equity-like liabilities (foreign direct investment and portfolio equity), especially ...
André Faria +3 more
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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
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Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca +2 more
wiley +1 more source
Regulation Through Revelation: The Effect of Pollution Monitoring on Labour Demand
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how manufacturing firms respond to a real‐time pollution monitoring programme, with a focus on the implication for employment. Contrary to the conventional expectation that environmental regulations negatively impact business, the findings reveal that enhanced pollution monitoring has a significant and robust positive ...
Tong Zhu, Andreas Löschel
wiley +1 more source
Financial structure and the transmission of monetary shocks: preliminary evidence for the Czech Republic, Hungary and Poland [PDF]
The paper analyses the financial structure of the private sector in the Czech Republic, Hungary and Poland and assesses its implications for the monetary transmission mechanism.
Alessio Anzuini, Aviram Levy
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of greenhouse gas (GHG) emissions, research and development (R&D) spending, and cost leadership strategies (CLSs) on the environmental, social, and governance (ESG) performance of Asian firms from 2015 to 2023.
Mirza Muhammad Naseer +3 more
wiley +1 more source
PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011) [PDF]
, 2015 This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3).
SARI, Reny Kartika, ZULAIKHA, Zulaikha
core +1 more source
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право»Introduction. The article is aimed at studying the legal regulation of the obligation of political parties to submit a report on their property, income, expenses and financial liabilities.
Hanna Zubenko
doaj +1 more source
Where Did All The Borrowing Go? A Forensic Analysis of the U.S. External Position [PDF]
The deterioration in the U.S. net external position in recent years has been much smaller than the extensive net borrowing associated with large current account deficits would have suggested.
Philip R. Lane and Gian Maria Milesi-Ferretti
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