Results 91 to 100 of about 1,757,631 (252)
Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]
Front Psychol, 2023 Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Labor Supply When Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
core
Environmental regulation and corporate tax avoidance-Evidence from China. [PDF]
PLoS One, 2022 Yang X, Xu J, Zhu M, Yang Y.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
The impact of dividend imputation on corporate tax avoidance: The case of shareholder value [PDF]
, 2018 © 2017 Elsevier B.V. The objective of this paper is to evaluate whether dividend imputation, whereby tax credits may be passed on to shareholders for corporate tax paid, impacts corporate tax avoidance.
Ross McClure +7 more
core +1 more source
Regional Peer Effects of Corporate Tax Avoidance. [PDF]
Front Psychol, 2021 Gao Y, Cai C, Cai Y.
europepmc +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Corporate Tax Competition and Public Capital Stock [PDF]
This paper argues that the governmental decisions on corporate tax and public capital stock are not independent. In order to explain this relationship, we have built a general equilibrium model of corporate tax competition where governments supply public
Pedro Gomes, François Pouget
core
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Jurnal Akuntansi dan Auditing, 2012 This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008.
Nuralifmida Ayu Annisa, Lulus Kurniasih
doaj +1 more source