Results 121 to 130 of about 1,907 (252)

Simultaneous Effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness: The Impact on The Earnings Informativeness

, 2019
: This study aims to analyze the simultaneous effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness. Moreover, this study aims to examine the impact of financial reporting aggressiveness (that had been influenced by the level
Arieftiara, Dianwicaksih; Universitas Pembangunan Nasional “Veteran” Jakarta, Suharti, Intan Kurnia; Universitas Negeri Surabaya   +1 more
core   +1 more source

Hybrid Osprey‐Salp Swarm Optimization Algorithm for Single and Multiobjective Optimal Power Flow in Smart Grids With Renewable Energy Integration

Energy Science &Engineering, EarlyView.
The proposed hybrid osprey‐salp swarm optimization algorithm addresses optimal power flow (OPF) problems in smart grids incorporating solar, hydro, and thermal generators. The algorithm is validated on Institute of Electrical and Electronics Engineers 30‐, 57‐, and 118‐bus test systems across five single and multiobjective OPF scenarios.
Mujtaba Ali, Muhammad Yaqoob Javed, Aamer Bilal Asghar, Gang Xiong, Krzysztof Ejsmont, Xiaoli Liu   +5 more
wiley   +1 more source

Energy Consumption and CO2 Emissions Forecasting of Transport Sector Using Machine Learning

Energy Science &Engineering, EarlyView.
The transport sector accounts for approximately one‐quarter of Iran's final energy consumption. The energy demand in this sector has the least variation, with petroleum products accounting for more than 85% of the demand. Furthermore, the accelerated growth of energy consumption and the sector's reliance on fossil fuels, which are the main cause of ...
Amir Hossein Akbari, Seyyed Mohammad Hashemi, Meisam Farajollahi   +2 more
wiley   +1 more source

The Impact of Uncertainty on Forecasting the US Economy

Journal of Forecasting, EarlyView.
ABSTRACT This paper examines the predictive value of uncertainty measures for key macroeconomic indicators across multiple forecast horizons. We evaluate how different uncertainty proxies—economic policy uncertainty (EPU), VIX, geopolitical risk, and measures of macroeconomic and financial uncertainty—enhance forecast accuracy for industrial production,
Angelica Ghiselli
wiley   +1 more source

Pharmaceutical Pricing and R&D as a Global Public Good

Health Economics, EarlyView.
ABSTRACT This paper examines the international variation in the prices of branded pharmaceuticals. We consider short‐run profits, or quasi‐rents, as representing each country's contribution toward the global public good of therapeutic information embodied in new pharmaceuticals.
H. E. Frech III, Mark V. Pauly, William S. Comanor, Joseph R. Martinez   +3 more
wiley   +1 more source

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Keunis
This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness.
Francia Veronica, Natalis Christian
doaj   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness

AFRE (Accounting and Financial Review)
This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange ...
Syifa Amatullah Isymah
doaj   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source