Results 41 to 50 of about 2,016 (256)
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
Tax aggressiveness is one of the weaknesses of tax collection with the mechanism of the self-assessment system. Tax aggressiveness is an effort by a company to reduce tax fees through tax planning in which from the legal point of view is deemed as a gray area.
Ni Luh Putri Setyastrini +2 more
openaire +2 more sources
ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block +2 more
wiley +1 more source
Political connections have an essential role in the earnings management strategy. Political connections can influence earnings management practices. The research aimed to analyze the effect of politics and family ownership on earnings management practices.
openaire +3 more sources
Political Connections, Government Subsidies and Technical Innovation of Wind Energy Companies in China [PDF]
Developing wind energy is one of the win win measures in response to climate changes and energy security. In order to promote technical innovation in the wind-energy industry, the government grants various fiscal subsidies to wind-energy companies every year.
Jiaan Qu +4 more
openaire +1 more source
The Political Connections and Firm Performance on Global Fortune 500 Oil and Gas Companies
The purpose of this research is to highlight the significance of the paradox of corporate political ties on business performance. Corporate - political affairs are said to provide a resource-based and competitive advantage in a wide range of industries. Effect through corporate boards of directors has been discovered in many high-performing industries,
Rayenda Khresna Brahmana +1 more
openaire +1 more source
ABSTRACT Sustainability labels can help support consumers select more socially and environmentally friendly options, thereby enhancing returns for conscientious producers and promoting the transition to a more sustainable food system. However, consumer confusion regarding labels' meaning undermines their effectiveness.
Monika Hartmann +4 more
wiley +1 more source
The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [PDF]
The significant impact of politics on the capital market has led to a substantial body of accounting and financial research being linked to political events. Accordingly, this study investigates the effect of presidential elections on earnings management,
Reza Malek, Hossien fakhari
doaj +1 more source
Purpose The purpose of this paper is to analyse the impact of political connections and gender diversity on the performance of Iberian companies as a singular market and considering Portugal and Spain separately. Design/methodology/approach The authors used panel data methodology, specifically GMM system estimation model by Arellano and Bond (1991 ...
Neves, Maria Elisabete Duarte +3 more
openaire +3 more sources
Red Capitalists: Political Connections and the Growth and Survival of Start-Up Companies in China [PDF]
This paper analyses the role of political connections in the post-entry performance of private start-up companies in China. It documents robust evidence that political affiliation enhances firms' survival and growth prospects, even if politically neutral start-ups enjoy faster productivity improvements.
Jun Du, Sourafel Girma
openaire +1 more source

