Results 111 to 120 of about 1,034,930 (373)

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector

Jurnal Akuntansi
Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on ...
Kurnia, Ninit Megalia Pransisca
doaj   +1 more source

ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2014) [PDF]

, 2016
The aim of this study is to examine the effect of tax aggressiveness to corporate social responsibility (CSR). Independent variabel used in this study is the tax aggressiveness that measured using proxy of effective tax rates.
ARYUDANTO, Indra, GHOZALI , Imam
core  

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Management compensation, monitoring and aggressive corporate tax planning [PDF]

, 2015
The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation.
Steinhoff, Melanie
core  

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

Strategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN [PDF]

, 2017
This study aims to analyze the influence of the board of commissioners against corporate tax aggressiveness. Characteristics of the board of commissioner's oversight affecting tough tax aggressiveness.
ARDIYANTO, Moh Didik, PRADANA, Akbar Bintang   +1 more
core   +1 more source

Towards Comprehensive Chronic Disease Control: Prevention, Early Detection, and Integrated Management

Medicine Bulletin, EarlyView.
ABSTRACT Chronic non‐communicable diseases (NCDs), including cardiovascular disease, diabetes, cancer, and chronic respiratory conditions, represent the leading causes of morbidity and mortality worldwide. This review examines comprehensive strategies across the continuum of care (from primary prevention and early screening to timely diagnosis ...
Ping Sun, Zhengwei Wan, Yuping Liu
wiley   +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

PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK DIREKTUR UTAMA TERHADAP AGRESIVITAS PAJAK [PDF]

, 2018
This study was aimed to investigates the influence of corporate governance and CEO characteristic on the tax aggressiveness in the financial sector firm. Tax aggressiveness measured by the effective tax rate (ETR).
ARDIYANTO, Moh Didik, PRASTIWI, Shelvi Dyan   +1 more
core