Results 81 to 90 of about 1,492 (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

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +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

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 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

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

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Corporate Governance dan Tax Avoidance: Analisis Pengarunya Pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia

Falah: Jurnal Ekonomi Syariah, 2018
The purpose of this research is to analyze the influence of corporate governance towards tax avoidance. The method of research is descriptive quantitative. The type of data in this study using secondary data sourced from the company's annual report which
Eka Mya Auddina
doaj   +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