Results 91 to 100 of about 1,060 (265)

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Profita, 2017
The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of ...
Hasian Purba
doaj  

Accounting Firms and Tax Aggressiveness

, 2020
This thesis is motivated by reported instances of opportunistic aggressive tax positions taken by large corporations across the globe. The role of professional service providers in delivering various types of tax services, especially the role of accounting firms which provide audit services at the same time to their clients, has received significant ...
openaire   +2 more sources

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Convergence Clubs in Corporate Sustainability: Identifying Industry and Risk‐Level ESG Convergence Patterns in S&P 500 Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter, Yavuz Selim Balcıoğlu   +1 more
wiley   +1 more source

Infrastructure‐Constrained Pathways for Large‐Scale CO2 Mitigation via CCUS in China's Coal‐Fired Power Sector

Energy Science &Engineering, EarlyView.
This study develops a multi‐objective optimization framework to evaluate large‐scale carbon capture, utilization, and storage (CCUS) deployment in China's coal‐fired power sector. By jointly considering cost, net CO2 mitigation, and system robustness under infrastructure constraints, the analysis reveals Pareto‐optimal deployment patterns and ...
Linjie Fang, Xu Tang, Yuqing Jiang
wiley   +1 more source

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

FIRM SPECIFIC FACTORS AND CORPORATE TAX AGGRESSIVENESS AMONG LISTED MANUFACTURING FIRMS IN NIGERIA

Malete Journal of Accounting and Finance
Corporate tax aggressiveness remains a significant challenge to government revenue generation in Nigeria, particularly given the country's heavy reliance on corporate taxes.
Rasheed Adedayo Bello, Muhammed Kamaldeen Usman   +1 more
doaj   +1 more source

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

International Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis. [PDF]

Front Psychol, 2022
Jiang H, Kim E.
europepmc   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source