Results 71 to 80 of about 700,728 (291)

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

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

Limits of tax regulation: Evidence from strategic R&D classification and the R&D tax credit

Journal of Accounting and Public Policy, 2019
Author(s): Laplante, SK; Skaife, HA; Swenson, LA; Wangerin, DD | Abstract: © 2019 The Authors We investigate a tax avoidance strategy where firms use the ambiguity inherent in tax reporting to classify indirect costs as research and development (RaD ...
S. Laplante, H. A. Skaife, Laura A. Swenson, D. Wangerin   +3 more
semanticscholar   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Framing Taxes as Losses: A Phenomenological Study of Mental Accounting and Compliance Behaviour in Indonesia

Nauki o Finansach
Aim: This study examined how taxpayers perceive and manage their tax liabilities through an accounting mental approach. Methodology: Employing a phenomenological approach, the authors conducted in-depth interviews with tax consultants and clients ...
Muhammad Abdil Aziz, Fidiana Fidiana
doaj   +1 more source

COMPARATIVE ANALYSIS OF TAX EVASION BETWEEN MOLDOVA AND ROMANIA [PDF]

Annals of the University of Petrosani: Economics, 2015
Tax evasion is actually failure by the taxpayer, tax liabilities. And the negative effects of this are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the market mechanism.
OANA-CARMEN RĂVAŞ
doaj  

Legal nature of a planning fee in the light of judicial decisions of administrative courts which were made before and after an entry into force of the Public Finance Act of 27 August 2009

Prawo Budżetowe Państwa i Samorządu, 2019
This publication aims at presenting an issue of the legal nature of the planning fee and an assessment of a potential application of the relevant provisions of the Tax Law Act in this regard.
Anna Miernik
doaj   +1 more source