Results 81 to 90 of about 1,516 (260)

Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics

Accounting Analysis Journal
Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences.
Annisa Wulandari, Zaenal Fanani
doaj   +1 more source

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, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

COVID-19 and corporate tax avoidance: International evidence. [PDF]

Int Bus Rev, 2023
Athira A, Ramesh VK.
europepmc   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices

South African Journal of Economic and Management Sciences
Background: The determinants of corporate tax avoidance are still not adequately understood, which necessitates an investigation of the influence of the upper-echelon effect as a determinant of corporate tax avoidance.
Remerta Basson, Pieter V.A. van der Spuy
doaj   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

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

Corporate Governance and Tax Avoidance

مجله دانش حسابداری, 2015
Separating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject.
Bita Mashaykhi, Seyyed Jalal Seyyedi
openaire   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

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