Results 71 to 80 of about 1,757,631 (252)
The Effect of CSR, Tax Avoidance, and Information Asymmetry Issues on Corporate Reputation [PDF]
, 2019 The purpose of this study was to determine whether corporate social responsibility has an effect on corporate reputation with information asymmetry and tax avoidance as moderating variables, for companies listed on the Stock Exchange for the period 2014 ...
HARTANTO, VICTOR +3 more
core +2 more sources
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Nadja Dwenger, Viktor Steiner
core +2 more sources
Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies
Theory, Methodology, Practice, 2015 According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015).
Tibor Pál, Zsófia Tóth
doaj +2 more sources
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Corporate and Personal Income Tax Declarations [PDF]
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core
Journal of Economic CriminologyThe purpose of this study is to better understand the relationship between financial ratios and tax avoidance in businesses that practice corporate social responsibility.
Jamel Eddine Mkadmi, Wissem Ben Ali
doaj +1 more source
Interaction of Governance in the Influence of Ownership Structure on Tax Avoidance [PDF]
International Journal of Management, Accounting and EconomicsThis study aims to analyze the interaction of corporate governance as a moderator of the relationship between family and foreign ownership structure and tax avoidance. Secondary data were taken from the annual reports of manufacturing companies from 2018
Aldira Agusti +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Corporate Tax Competition and the Decline of Public Investment [PDF]
The government’s choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might ...
Pedro Gomes, Francois Pouget
core +2 more sources