Results 111 to 120 of about 1,907 (252)

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Accounting firm office size and tax aggressiveness

, 2023
This paper empirically investigates the association be-tween the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We
Dale Fu (13065810)
core  

AGGRESSIVE TAX PLANING AND A CLAUSE TO CIRCUMVENT TAX LAW

Research on Enterprise in Modern Economy Theory and Practice, 2017
Companies, especially those operating in the international market are increasingly turning attention to the economic effects of taxation and the possibility of reducing the tax burden thus establishing comprehensive plans to reduce the tax conscious.
Wojciech Wyrzykowski, Paulina Dębniak
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

Solar Fuels Via Methane Valorization: Thermochemical Pathways, Unified Metrics, and Techno‐Economic Perspectives

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
A first‐of‐its‐kind review benchmarks three solar methane valorization pathways with unified performance metrics for clean fuel production. Meeting global climate targets and sustainable energy demands requires carbon‐neutral fuels and innovative conversion pathways.
Muhammad Abdulmoez, Amjad Othman, Majid Linjawi, Amro Al‐Qutub   +3 more
wiley   +1 more source

BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS

Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting ...
Yin Kuo, Chen
core   +1 more source

Tax Aggressiveness and Politically Connected Company

, 2019
This study investigates the tax aggressiveness in politically connected companies. Based on the relation-based system, politically connected companies tend to be more tax aggressiveness due to its benefit of being a tax aggressiveness.
Zaitul, Z. (Zaitul), Ilona, D. (D)
core   +2 more sources

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  

Changing Minds in Times of War: An Intervention Tournament to Increase Public Support for Ending the Israel–Gaza War

European Journal of Social Psychology, EarlyView.
ABSTRACT Public opinion plays a central role in shaping conflict dynamics and influencing wartime policy. In this work, we examined which psychological intergroup interventions could increase public opposition to war. Building on research showing that instrumental reasoning and social identification are central, though not exhaustive, predictors of war‐
Ilana Ushomirsky, Lee Aldar, Shira Roth, Eran Halperin   +3 more
wiley   +1 more source