ANALISIS PENGARUH FINANCIAL DISTRESS, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK [PDF]
, 2017 This study aims to examine the influence of financial distress, board of independence commisioner and ownership structure to tax aggressiveness.
JANUARTI, Indira, YUNANTO, Fajar
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International Journal of Cancer, EarlyView.What's New? Colorectal cancer (CRC) recurrence is a significant threat to survival despite surgery with curative intent. The characteristics of CRC recurrence, however, remain poorly understood, challenging postoperative surveillance. This study investigated post‐recurrence mortality and associations between time‐to‐recurrence and mortality among stage
Jesper Nors +3 more
wiley +1 more source
Analisis Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak [PDF]
, 2015 The aim of this study is to examine the effect of disclosure of Corporate Social Responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the ...
Ratmono, D. (Dwi) +1 more
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 The aim of this study is to examine the effect of disclosure of Corporate Social Responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent ...
RATMONO , Dwi, SAGALA, Winarti Monika
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ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
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
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGITIMASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2014 This study aims to examine the influence ofcorporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates.
ROHMAN, Abdul, UTARI, Intan Ayu
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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 +4 more
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