Results 81 to 90 of about 678,648 (314)

Eksplorasi Fenomena Tax Avoidance pada Perusahaan Sektor Teknologi di Indonesia

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study examines the influence of profitability, sales growth, capital intensity, and earning persistence on corporate tax avoidance. A quantitative approach was employed using secondary data derived from company financial reports.
Aryadi Bimantara, Muhammad Dimar Alam
doaj   +1 more source

Análisis del crecimiento de las ventas mediante un modelo logarítmico con ratios

Suma de Negocios, 2018
The phenomenon of business growth is a subject that has been little studied in Mexico. The objective was to determine which indicators affect the growth of sales in Mexican beverage issuing companies.
Deyanira Bernal-Domínguez
doaj   +1 more source

The fundamental determinants of financial integration in the European Union [PDF]

This paper focuses on the fundamental determinants of the degree of financial integration in the European Union over the period 1973-1993. Using closed interest differentials to measure the intensity of capital controls and applying a panel data approach,
Eijffinger, S.C.W., Lemmen, J.J.G.
core   +1 more source

Low‐Dimensional MOF Nanoarchitectonics: Progress in MOF‐2D Material Hybrid Architectures for Energy Conversion and Storage

Advanced Materials, EarlyView.
This review highlights the integration of metal‐organic frameworks (MOFs) and two‐dimensional (2D) materials through dimensional interface engineering. By addressing intrinsic limitations like poor conductivity and agglomeration, these hybrid architectures optimize interfacial charge and mass transport.
Prashant Dubey, Norman C.‐R. Chen, Xiangyang Liu, Yongqi Yin, Keisuke Shirasaki, Kevin C.‐W. Wu, Yingji Zhao, Yusuke Yamauchi   +7 more
wiley   +1 more source

EVALUATING THE DUAL ROLE OF CARBON PRICING IN ENVIRONMENTAL PERFORMANCE AND INNOVATION OF CANADIAN PROVINCES USING A DIFFERENCE-IN-DIFFERENCES ANALYSIS

Gusau Journal of Accounting and Finance
Carbon taxation or other policies aiming at the mitigation of climate change become more critical in the promotion of sustainable environmental and economic results.
Adedeji Daniel GBADEBO
doaj   +1 more source

Pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance

JURNAL EKSPLORASI AKUNTANSI
This study aims to determine the effect of Thin Capitalization and Capital Intensity on tax avoidance. This study is a type of quantitative research and uses panel data regression analysis with the help of Eviews 12. This study uses four proxies to measure tax avoidance variable, namely Lon-Run Effective Tax Rate (LRETR1, LRETR2) and Book Tax ...
Herlina Helmy, Latifa Fauziah
openaire   +1 more source

Does Knowledge Intensity Matter? A Dynamic Analysis of Research and Development, Capital Utilization and Labor Requirements [PDF]

In this paper we have developed a dynamic analysis of a firm under-taking research and development (R&D) investment, physical capital accumulation and utilization, along with labor requirement decisions.
Jeffrey I. Bernstein, M. Ishaq Nadiri
core  

Oxygen Evolution Reaction Catalysts for Acidic‐Media CO2 Electrolyzers

Advanced Materials, EarlyView.
Acidic‐media CO2 electroreduction (CO2R) could decarbonize chemical production, despite relying on rare‐earth elements for anodic oxygen evolution reaction (OER). Transferring the learnings from mature sister technologies (water electrolysis) could accelerate technological development.
Mingcheng Huang, Adnan Ozden
wiley   +1 more source

Financial Determinants of Tax Avoidance: The Moderating Role of Firm Size

Jurnal Ilmiah Akuntansi dan Bisnis
This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ainun Analisa Ilmi, Novi Lailiyul Wafiroh   +1 more
doaj   +1 more source

INFLUENCE THIN CAPITALIZATION AND CAPITAL INTENSITY AGAINST TAX AVOIDANCE

Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
This study aims to analyze the influence of thin capitalization and capital intensity on tax avoidance. It focuses on multinational companies within the manufacturing sector that are listed on the Indonesia Stock Exchange (IDX) over a period of six years, specifically from 2018 to 2023.
Windi Prananda, Tumirin Tumirin, Tumirin Tumirin   +2 more
openaire   +1 more source