Results 21 to 30 of about 45,872 (168)

Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?

open access: yesJurnal Dinamika Akuntansi
Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study
Euis Nessia Fitri, Dani Rahman Hakim
doaj   +1 more source

DISENTANGLING CORPORATE TAX BEHAVIOR: THE MODERATING ROLE OF TRANSFER PRICING IN THE NEXUS BETWEEN CAPITAL INTENSITY, MANAGERIAL OWNERSHIP, SALES GROWTH, AND EFFECTIVE TAX RATE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
This research investigates the influence of capital intensity, managerial ownership, and sales growth on firms’ effective tax rates (ETRs), incorporating transfer pricing as a moderating factor. The study focuses on manufacturing companies listed on the
Imas Kismanah   +4 more
doaj   +1 more source

Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan sebagai Determinan Penghindaran Pajak

open access: yesValue: Jurnal Manajemen dan Akuntansi
One of the major concerns with contemporary taxation systems, including Indonesia's, is tax evasion.  Companies engage in this practice when they try to reduce their tax liability by taking advantage of loopholes in the law that exist in the tax code ...
Wiwi Hartika, Bani Binekas
doaj   +1 more source

Airbnb’s effect on hotel sales growth [PDF]

open access: yesInternational Journal of Hospitality Management, 2018
Abstract Disruption of existing industries by peer-to-peer sharing economy platforms, like Airbnb, has received extensive media attention primarily regarding the regulatory and the social aspects of the sharing economy. In this paper, we examine the substitution and complementary effects of Airbnb supply on hotel sales performance patterns in San ...
Inès Blal   +2 more
openaire   +1 more source

PENGARUH RETURN ON EQUITY, LEVERAGE DAN SALES GROWTH TERHADAP KEBIJAKAN DIVIDEN PADA BEI [PDF]

open access: yesEkonomi dan Bisnis, 2016
This study is performed to examine the influence of variable Return On Equity, Debt to Equity Ratio and Sales Growth on Dividend Policy in go public companies in the Indonesian stock exchange (IDX) at 2013.
Tyas Prastika, Dahlia Br. Pinem
doaj   +1 more source

An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2013
For any business concern the net profit or bottom line for a particular time period is the end result of its investing, financing and operating activities.
Ahmad Ahmadpour, Mojtaba Ebrahimpour
doaj   +1 more source

The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable

open access: yesThe Indonesian Journal of Accounting Research, 2022
This study examines the factors influencing earnings management practices in state-owned companies and their subsidiaries on the Indonesia Stock Exchange.
Septiana Indrawati, Dwi Asih Surjandari
doaj   +1 more source

Limits to Growth in Organic Sales [PDF]

open access: yesDe Economist, 2010
The price gap between organic and conventional food might explain the low market share of organics in the Netherlands. A real-life experiment was carried out in 2006 in order to determine the price sensitivity of consumer demand for organics. Consumer prices of selected organic products were reduced by up to 40% below current market levels.
Bunte, F.H.J.   +3 more
openaire   +2 more sources

Technological Innovation and Growth of SMEs In Bangalore: Does Innovation Facilitate Growth of Firm Size?

open access: yesAsian Journal of Technology Management, 2012
This paper probes the drivers, dimensions, achievements and outcomes of technological innovations carried out by SMEs in the auto-components, electronics and machine tool sectors of Bangalore in India.
M H Bala Subrahmanya
doaj   +2 more sources

The Effect of Capital Expenditure, Sales Growth, And Leverage on Cash Holdings

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2023
The maintenance of cash holdings is an essential element in ensuring the financial stability of a company. The utilisation of cash holdings might be advantageous for companies seeking to capitalise on investment prospects or finance their expansion ...
Kusuma Indawati Halim, Novianty Novianty
doaj   +1 more source

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