Results 71 to 80 of about 1,492 (260)

Investigating the Effect of Environmental Disclosure and Cost of Equity on Tax Avoidance, Considering the Role of the Quality of Corporate Governance Mechanisms [PDF]

پژوهش‌های تجربی حسابداری
Tax avoidance means using different methods to reduce the tax paid. These methods include using tax credits, reducing taxable income, etc. In practice, some companies engage in opportunistic behaviors such as risky tax behaviors at the same time as ...
Amirhossein Salehi Fathabadi, Ali Namazian, Najme Khodabakhshi   +2 more
doaj   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Corporate Governance and Tax Avoidance

Review of Applied Accounting Research (RAAR)
Pajak merupakan sumber penghasilan penting bagi suatu negara yang wajib dibayar oleh badan atau orang pribadi. Namun, untuk meminimalisir beban pajak, perusahaan melakukan perencanaan pajak (tax planning). Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh tata kelola perusahaan (kepemilikan institusional, persentase komisaris ...
Melati Oktafiyani, Arby Tegar Ardianto, Wikan Isthika, Agung Prajanto, Hayu Wikan Kinasih   +4 more
openaire   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Interaction of Governance in the Influence of Ownership Structure on Tax Avoidance [PDF]

International Journal of Management, Accounting and Economics
This 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, Lilik Handajani, I Ardan Putraa   +2 more
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

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

How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies?

Journal of Economic Criminology
The 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

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source