Results 31 to 40 of about 24,308 (263)

Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan

Jurnal Akuntansi, 2020
This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive.
Fransiscus Felix Bhaktiar, Vinny Stephanie Hidayat   +1 more
doaj   +1 more source

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management

IJEBD (International Journal of Entrepreneurship and Business Development), 2023
Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
ariyani ariyani, Aisyah Milafatma Noeraini   +1 more
doaj   +1 more source

Designing Cost‐Effective Carbon Payments to Induce Cellulosic Feedstock Production for Sustainable Aviation Fuel

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Taxes under stress: bank stress tests and corporate tax planning

China Accounting and Finance Review
This paper aims to examine how bank stress tests affect bank tax planning. The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests ...
Bill B. Francis, Raffi E. García, Jyothsna G. Harithsa   +2 more
doaj   +1 more source

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte, Matthew H. Langholtz, Chad M. Hellwinckel   +2 more
wiley   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

The role of corporate governance in enhancing the influence of tax planning on tax disclosure

Менеджмент та підприємництво: тренди розвитку, 2023
Purpose: The paper studies the relationship between tax disclosure, tax planning and governance in the context of Indonesian public companies. It examines the impact of opportunistic management behavior on tax disclosure and the role of governance in ...
M Syafi’i, Grahita Chandrarin, Grahita Chandrarin, Diana Zuhroh   +3 more
doaj   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source