Results 21 to 30 of about 239 (233)

KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

open access: yesJurnal Riset Akuntansi Kontemporer, 2018
This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially.
Isykarima Khaleda Zia   +2 more
doaj   +1 more source

CSR Disclosure Quality and Quantity: Do Corporate Governance and Multinationality Matters?

open access: yesJournal of Economics, Business & Accountancy Ventura, 2021
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises.
Rosaline Jeanette, Rizky Eriandani
doaj   +1 more source

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

open access: yesJurnal Akuntansi dan Keuangan, 2018
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati   +1 more
doaj   +3 more sources

Transitional Shock of Multi-Nationality Newly Graduate Nurses in Kuwait

open access: yesSAGE Open Nursing, 2021
Introduction The transitional period of newly graduate nurses became more stressful, different coping mechanisms are essential. Therefore, effective coping with transition-related stress and anxiety is important for the life and professional of those ...
Hanan Alnuqaidan PhD, RN   +3 more
doaj   +1 more source

DOMESTIC SOCIAL THOUGT ABOUT UNIQUENESS OF THE RUSSIAN MANAGERIAL ELITE

open access: yesВестник университета, 2020
The assessments of well-known Russian sociologists and philosophers (P. A. Sorokin, P. B. Struve, M. O. Menshikov) of one of the important features of the historical formation and existence of the Russian administrative elite – its national diversity ...
A. M. Amelina
doaj   +1 more source

PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE

open access: yesAkuntansi dan Teknologi Informasi, 2022
The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one ...
Hari Hananto
doaj   +1 more source

The Influence of Multinationality on Determinants of Change in Debt Level: Empirical Evidence from Indonesia

open access: yesGadjah Mada International Journal of Business, 2010
This study aims to investigate whether: (1) the change in debt level is affected by agency problems, the probability of bankruptcy, firm size, and profitability; (2) the change in debt level is affected by multinationality (i.e., multinational ...
Cynthia A. Utama, Santi Rahmawati
doaj   +1 more source

THE DISINTEGRATION OF THE SOVIET UNION. THE COLLAPSE OF BIPOLAR SYSTEM

open access: yesСовременная наука и инновации, 2022
This article analizes one of the biggest failures of great-power statehood in the world history - the destruction of the existing of bipolar system of the Union of Soviet Socialist Republics.
Taisiya Igorevna Shkolyarskaya
doaj  

Internationalisation, cultural distance and country characteristics: a Bayesian analysis of SMEs financial performance

open access: yesJournal of Business Economics and Management, 2014
Relying on the accounting data of a panel of 403 Italian manufacturing SMEs collected over a period of 5 years, we find results suggesting that multinationality per se does not impact on the economic performance of international small and medium sized ...
Antonio Majocchi   +2 more
doaj   +1 more source

Dynamics and structural features of employment in the United States of America

open access: yesУправление, 2022
The purpose of the study is to identify trends and problems of employment in the United States. The main objectives of the article are defined in accordance with the stated goal: to study the dynamics of employment in the 21st century, to assess ...
N. E. Petrovskaya
doaj   +1 more source

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