Results 11 to 20 of about 1,297,054 (263)
PENGARUH KOMPENSASI DIREKSI DAN RISIKO PERUSAHAAN PADA AGRESIVITAS PAJAK DI INDONESIA
Jurnal Akuntansi Kontemporer, 2022 Research Purposes. This research aims to examine the effect of directors’ compensation and firm risk on tax aggressiveness and the role of social responsibility disclosure in moderating this influence. Research Methods.
Muhammad Reza, Asqolani Asqolani
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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
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Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?
Risks, 2023 This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed
Trung Kien Tran +5 more
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Cogent Business & Management, 2023 This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG.
Dewi Kartika Sari +3 more
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Volatilities of Book Income and Taxable Income and Their Risk Relevance
Social Sciences, 2018 This study investigates the volatility of book income and taxable income, and their relevance to stock returns variability. Book income is recognized under the financial accounting principle whereas taxable income is determined on the basis of legal ...
Joonhyun Kim
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Evaluating the Heterogeneous Effect of Firm Risk on Firm Value
SEISENSE Journal of Management, 2020 Purpose- This paper aims to investigate the effect of firm risk on the firm value to see how the firm value is changing when the risk level is changed. Our result indicates that a higher level of risk can reduce firm value.
Thi Hong Nhung Nguyen
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Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior?
Akrual: Jurnal Akuntansi, 2020 This study aims to examine the role of managerial in firm decisions. This study recognizes that managerial plays an important role in corporate decision making.
Emiliya Rahma Wati +2 more
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Does Intellectual Capital Affect the Volatility of Returns? An Empirical Investigation on Italian Listed Companies [PDF]
, 2017 In modern information economies, economic success increasingly depends on the ability to apply knowledge and to transform it into firm value. While intellectual capital plays a critical role in firm success, it is an intangible asset that is difficult to
Cantrell, Brett W. +3 more
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Corporate tax avoidance and firm risk: What role does firm performance play? [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Can firm performance moderate the relationship between tax avoidance and firm risk in the French context? Motivation: Previous studies have investigated the impact of tax avoidance on corporate risk, yet consensus remains elusive ...
Fatma Bougacha, Mouna Guedrib
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The masquerade ball of the CEOs and the mask of excessive risk [PDF]
, 2012 We analyze the effects of CEOs' layoff risk on their risk choice while overseeing a firm. A CEO, whose managerial ability is unknown, is fired if her expected ability is below average.
Citci, Haluk +3 more
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