Results 91 to 100 of about 1,034,930 (373)

Enhancing Energy Efficiency and Reducing Emissions in the Textile Industry of Bangladesh: A Pathway to Sustainability

Energy Science &Engineering, EarlyView.
The study shows how major energy consumption in different sectors of Bangladesh's textile industry, driven by conventional electric motors, can be reduced by adopting Variable Speed Drives (VSD) and High‐Efficiency Motors (HEM). VSDs lower energy use through speed reductions of 20%, 40%, and 60%, while HEMs improve efficiency under motor loads of 50 ...
Mohammad Ahsan Habib, M. Hasanuzzaman, Mohammed Moinul Islam, Muhammad Robiul Alam Robi, Hayat Mahamud Sabbir   +4 more
wiley   +1 more source

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Journal of Islamic Accounting and Finance Research, 2021
Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed in the Indonesian Sharia Stock Index for the period 2014-2019 ...
Afiyatul Khafifah
doaj   +1 more source

ANALISIS PENGARUH FINANCIAL DISTRESS, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK [PDF]

, 2017
This study aims to examine the influence of financial distress, board of independence commisioner and ownership structure to tax aggressiveness.
JANUARTI, Indira, YUNANTO, Fajar
core  

Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Sustainability, 2022
The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies.
Nadia Elouaer, R. Waheed, S. Sarwar, Ghazala Aziz   +3 more
semanticscholar   +1 more source

Medicare Part D and Hospital Admissions due to Antimicrobial Resistance

Health Economics, EarlyView.
ABSTRACT Antimicrobial resistance (AMR) has been increasing rapidly in the United States despite government efforts to contain its spread. Both under‐utilization and overuse of prescribed antimicrobials contribute to rising resistance. The introduction of Medicare Part D in 2006 expanded prescription drug coverage for the elderly, including coverage ...
Ricardo B. Ang III
wiley   +1 more source

Does the limiting debt tax benefits curb tax aggressiveness? Evidence from Indonesia 2016 debt-to-equity reform

Journal of Government and Economics
This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean, Wawan Hermawan, Bayu Kharisma, Alfiah Hasanah   +3 more
doaj   +1 more source

The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023
Taxes, as an essential source of national income, have become one object that receives attention from the government. However, in its realization, there are obstacles in the form of many tax aggressiveness treatments that still often occur in Indonesia ...
Natasha Valencia, Rini Handayani
doaj   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Pengaruh Agresivitas Pajak terhadap Corporate Social Responsibility : untuk Menguji Teori Legitimasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]

, 2015
This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates.
Rohman, A. (Abdul), Utari, I. A. (Intan)
core  

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source