Results 91 to 100 of about 27,382 (307)

PENGARUH CORPORATE GOVERNANCE, KOMPENSASI CEO, KARAKTERISTIK CEO, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013 - 2016) [PDF]

, 2018
The measure of tax aggressiveness behaviour based on the magnitude of corporate goals to minimize the tax payments. The other conditions that can link to the tax aggressiveness is the firm goals which is considered to be a motivation factor for the firm ...
FAIZAH, Nabilla, MUID, Dul
core  

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

Pengaruh Financial Distress, Real Earnings Management Dan Corporate Governance Terhadap Tax Aggressiveness [PDF]

, 2017
This study is aimed to examine the effect of financial distress, real earnings management, and corporate governanceon tax aggressiveness. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the ...
Firmansyah, A. (Amrie), Nugroho, S. A. (Sholehudin)   +1 more
core  

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies

Jurnal Dinamika Akuntansi
Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness.
Citrawati Jatiningrum, Fauzi, Linda Septarina   +2 more
doaj   +1 more source

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

International Research Journal of Business Studies, 2017
This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness.
Dahlia Sari, Christine Tjen
doaj   +1 more source

Tax Aggressiveness and Auditor Resignation

SSRN Electronic Journal, 2013
We examine the relation between client tax aggressiveness and auditor’s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for ...
ZANG, Yoonseok, GOH, Beng Wee, LIM, Chee Yeow, Shevlin, Terry   +3 more
openaire   +2 more sources

PENGARUH AGRESIVITAS PAJAK, KEPEMILIKAN PUBLIK, DAN INSENTIF TARIF PAJAK TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016) [PDF]

, 2018
This study is purposed to examine the influence of the tax aggressiveness, public ownership, and tax incentive on stock return. This study is motivated by tax aggressiveness that become a common activity in Indonesia, the increasing stock ownership by ...
NURANI, Rizki Cahya, ZULAIKHA, Zulaikha
core  

Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach, Tal Katz‐Navon, Dana R. Vashdi   +2 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source