Results 51 to 60 of about 5,134 (235)

The Effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Effectiveness with Company Size as a Moderator

International Journal of Business, Economics, and Social Development
Tax effectiveness represents an important aspect of corporate financial management and fiscal compliance. Variations in effective tax payments are often associated with differences in company asset structures and financing policies.
Shandra Khaerunissa, Rina Destiana
doaj   +1 more source

Examination of the Effects of the Managerial Ability on Tax Avoidance [PDF]

مجله دانش حسابداری, 2017
Tax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing.
Masoud Hasani Alghar, Saber Sheri Anaghiz (Ph.D)   +1 more
doaj   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

Director experience, management compensation and tax avoidance

Jurnal Akuntansi dan Auditing Indonesia, 2022
The purpose of this study is to analyze the effect of director experience and management compensation on tax avoidance in Indonesia. This is quantitative research with secondary data sources using cross section data.
Sri Asih, Doddy Setiawan
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [PDF]

راهبرد مدیریت مالی, 2015
The purpose of this study was to investigate the role of corporate governance in corporate tax planning.The features of the used corporate governance include the size of board of directors, the size of off duty board, the stability of the position of CEO
Mohammad Ali Aghaei, Ali Asghar Anvari Rostami, Mohammad Al Sari, Yunes Salmani   +3 more
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Analisis Tarif Pajak Efektif di Indonesia

Jurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk menganalisa tren atau pergerakan tarif pajak efektif pada perusahan di Indonesia dari tahun 2000 hingga 2016. Dengan diketahuinya tren tarif pajak efektif, berarti bisa diperkirakan berapa besaran pajak yang dibayar oleh ...
Rasyidah Mustika, Rangga Putra Ananto, Desi Handayani   +2 more
doaj  

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

Helping financially under‐resourced unmarried mothers move forward and flourish: Feasibility findings from an innovative coaching‐centered place‐based initiative

American Journal of Community Psychology, EarlyView.
Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling, Sharon Watson, Mia Ersoff, Jayla Worsley, Brice Kroll, Jenna Hollenhead   +5 more
wiley   +1 more source