Effect of Family Ownership Towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange [PDF]
, 2016 The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially.
Sunaryo, S. (Sunaryo)
core +2 more sources
The Effect of Non-Financial Factors on Firm Value with Tax Aggressiveness as Moderating [PDF]
, 2022 Universitas Mercu Buana Jakarta, Indonesia
openalex +1 more source
Playground tree diversity: A driver of well‐being in preschool children
People and Nature, EarlyView.Abstract Urban greenspaces benefit mental health in adults, with increasing evidence that biodiversity might also play a role. However, we know very little about the impact of urban biodiversity on preschool children's well‐being, despite the critical importance of the formative years.
Solène Guenat, Leonie K. Fischer
wiley +1 more source
Jurnal Dinamika AkuntansiPurposes: 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 +2 more
doaj +1 more source
PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2012-2013) [PDF]
, 2015 This study aims to examine the influence of characteristics risk-taking executive with corporate social responsibility (CSR) disclosure through tax aggressiveness as an intervening variable. The population of this study was non-financial companies listed
ISTRIASIH, Nur, YUYETTA, Etna Nur Afri
core
Micro‐transitions and work identity: The case of academic entrepreneurs
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary This paper examines how academic entrepreneurs—scientists who found research‐based startups while remaining in academia—construct and sustain their professional identities amid frequent transitions between academic and entrepreneurial roles.
Marouane Bousfiha, Henrik Berglund
wiley +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 +3 more
openaire +2 more sources
What entrepreneurial decisions enable the breeding of digital platform unicorns?
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary Digital platforms have revolutionized business sectors; however, despite their significant success, platform unicorns remain rare. While extensive research exists on digital platform growth, it is uncertain what entrepreneurial decisions achieve unicorn status.
Sea Matilda Bez +3 more
wiley +1 more source
Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility [PDF]
, 2017 This study aims to examine the effect of tax aggressiveness on corporate social responsibility disclosure. The dependent variable used in this study is the disclosure of social responsibility.
Ardiyanto, M. D. (Moh) +1 more
core
Local labor market frictions and platform‐based entrepreneurship
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary Building on prior research about the heterogeneous impact of labor shocks on individuals' propensity to start businesses, we explore how local labor market frictions affect individuals' selection into platform‐based entrepreneurship.
Ruiqing Cao, Yifan Lyu
wiley +1 more source