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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Fatemeh Stodt and Christoph Reich
Industrial Internet of Things (IIoT) systems are enhancing the delivery of services and boosting productivity in a wide array of industries, from manufacturing to healthcare. However, IIoT devices are susceptible to cyber-threats such as the leaking of i...
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Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
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William Luiz de Souza, Eliéder Prates Romanzini, Lutti Maneck Delevatti, Rhaony Gonçalves Leite, Priscila Arrigucci Bernardes, Abmael da Silva Cardoso, Ricardo Andrade Reis and Euclides Braga Malheiros
Understanding economic scenarios is crucial in all production chains. Tropical pastures are Brazil?s primary food source for beef cattle production, and current pasture management is not ideal due to land degradation. An economic evaluation assists farme...
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Elham Al Qahtani, Yousra Javed, Sarah Tabassum, Lipsarani Sahoo and Mohamed Shehab
User adoption and usage of end-to-end encryption tools is an ongoing research topic. A subset of such tools allows users to encrypt confidential emails, as well as manage their access control using features such as the expiration time, disabling forwardi...
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Tiemei Yan, Tong Zhang and Zhanguo Zhu
China has implemented an environmental protection tax for large-scale agricultural farming to address environmental pollution caused by livestock and poultry breeding. Studying the environmental management of large-scale pig farming is crucial for contro...
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Arin Agnesia Thalita, Bambang Hariadi, M Khoiru Rusydi
Pág. 344 - 353
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Shahbaz Khan, Sadia Samar Ali and Rubee Singh
Organizations are transforming their linear models into circular models in order to become more sustainable. Remanufacturing is an essential element of the circular model; thus, there is an urgent need to adopt remanufacturing. It can offer organizations...
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Kalfin, Sukono, Sudradjat Supian and Mustafa Mamat
Climate change that occurs causes the risk of natural disasters to continue to increase throughout the world. Economic losses are unavoidable, leading to the need for continuous innovation in post-disaster economic recovery efforts. Insurance is one of t...
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Biljana Jovkovic, Stefan Vr?ina
Pág. 35 - 46
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions...
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