Results 11 to 20 of about 2,024 (241)
The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
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Factors affecting the company's capitalization
Вестник университета, 2021 The article considers the essence of the company's market value, clarifies the concept of enterprise capitalization. The author analyses Russian and foreign studies devoted to the identification of quantitative factors that affect the market value of ...
A. O. Volodina
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Стратегические решения и риск-менеджмент, 2018 Information factor of influence on company capitalization is considered. The researches revealing mutual influence between share prices and a news background of the organization (positive, negative or neutral) are analysed.
O. A. Vladimirova
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PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA
Riset Akuntansi dan Keuangan Indonesia, 2017 This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation).
Muhammad Rheza Ramadhan +2 more
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POSSIBILITIES FOR THE MEASUREMENT OF THE INTELLECTUAL CAPITAL ON CASE OF COMPANY GORENJE D.D. [PDF]
Innovative Issues and Approaches in Social Sciences, 2020 In the article the importance of the measurement of the Intellectual capital in companies is presented. Article describe different methods of measurement.
Rosmery Idina Mendez, Mateja Gorenc
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Mathematics, 2022 Both main theories of capital cost and capital structure—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—consider the payments of tax on profit once per year, while in real economy these payments are made ...
Peter Brusov +5 more
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Управленческие науки, 2016 The aim of the study was to explore how Corporate Social Responsibility (CSR) affects on company capitalization through the lens of a stakeholder approach.
I. N. Tkachenko, L. A. Ramenskaya
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STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI
Jurnal Akuntansi Kontemporer, 2022 Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and ...
Angelina Angelina +4 more
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Impact of the global green factor on the capitalization of oil companies in Russia
Oeconomia Copernicana, 2020 Research background: This paper studies the impact of a new so-called green factor on the capitalization of petroleum companies, which is becoming highly relevant in view of the signing of the Paris agreements in 2015 and the support for clean energy ...
Irina Filimonova +2 more
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Generalization of the Modigliani–Miller Theory for the Case of Variable Profit
Mathematics, 2021 For the first time we have generalized the world-famous theory by Nobel Prize winners Modigliani and Miller for the case of variable profit, which significantly extends the application of the theory in practice, specifically in business valuation ...
Peter Brusov +5 more
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