Results 41 to 50 of about 100,814 (313)

Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?

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, Eko Prasetyo, Badrus Zaman   +2 more
doaj   +1 more source

Political Uncertainty and Initial Public Offerings: A Literature Review

International Journal of Financial Studies, 2023
The literature on the influence of political and policy-related uncertainties on financial aspects has gained an impetus in the last two decades. This study adds to the existing literature by reviewing the impact of political uncertainty on initial ...
Purvi Jhawar, Jayanta Kumar Seal
doaj   +1 more source

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Turnover at the Top: The Digital Transformation and Dismissal of Chairman and CEO

Frontiers in Psychology, 2022
Companies increasingly implement digital transformation strategies to promote efficiency. Nevertheless, there are few concerns about employees’ acceptance of the changes, especially the executives’ adaptability, which is an important part of digital ...
Jipeng Qi, Yaxian Zhou, Wendai Lv, Qiyue Du, Ran Liu, Caixing Liu   +5 more
doaj   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

The mediating role of green investment in political connection and carbon information disclosure: Empirical evidence in emerging stock market

Cogent Business & Management, 2023
This study aims to expand this research by analyzing the mediating role of green investment in the influence of political connections on carbon information disclosure.
Astrid Maharani, Dian Agustia, Alfiyatul Qomariyah   +2 more
doaj   +1 more source

Coping With Production Risk: Effects of Sown Plant Diversity on the Attractiveness of Crop Insurance in Grasslands

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Increased frequency of extreme weather events, particularly droughts, threatens grassland farming by destabilizing yields and farms' economic viability. We examine, theoretically and through numerical simulations, how sown plant diversity (natural insurance) influences the attractiveness of indemnity and drought index insurance (formal ...
Nicolas Alou, Sergei Schaub, Martin Quaas, Robert Finger   +3 more
wiley   +1 more source

TMT environmental cognition and greenwashing behavior: evidence from Chinese firms

Frontiers in Environmental Science
The influencing factors of corporate greenwashing have consistently captivated scholarly attention. Drawing from Upper Echelons Theory and Strategic Recognition Theory, this study proposes that the green cognition of top management plays a critical role ...
Zou Jia-Wen, Miaoshuo
doaj   +1 more source

POLITICAL CONNECTION, FAMILY OWNERSHIP, AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA

Jurnal Aplikasi Manajemen, 2021
Political connections have an essential role in the earnings management strategy. Political connections can influence earnings management practices.
Enni Savitri
doaj   +1 more source

Crop Insurance Design and On‐Farm Risk Adaptation

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The United States spends billions annually on crop insurance premium subsidies, yet the prevailing distance‐based guarantee design unintentionally rewards risk‐taking by linking subsidies to yield variability. We consider a simple redesign: define guarantees in terms of probability so that coverage reflects a consistent likelihood of indemnity.
Gerald Van Tassell, Alan P. Ker
wiley   +1 more source