Results 131 to 140 of about 1,034,930 (373)

PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]

, 2014
This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core   +2 more sources

FACTORS OF TAX AGGRESSIVENESS: STUDY CASES IN INDONESIA

Економіка та суспільство
Tax aggressiveness is not new to the public, it is one of the ways taxpayers can use tax avoidance to reduce the amount of their tax payments to the government, especially in Indonesia. Income received by companies listed on the stock exchange makes the
Christine Gunawan, Aremi Evanta Tarigan, Rasinta Ria Ginting   +2 more
doaj   +1 more source

PENGARUH CORPORATE GOVERNANCE, KOMPENSASI DAN KARAKTERISTIK EKSEKUTIF SERTA CAPITAL INTENSITY RATIO TERHADAP AGRESIVITAS PAJAK [PDF]

, 2018
This research aims to analyze the effect of corporate governance, executive compensation, executive characteristics, and capital intensity ratio on the level of tax aggressiveness.
JULIARTO, Agung, WIDYANINGSIH, Hana Indah Kusuma   +1 more
core  

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

, 2023
Novi Lestari, Ariyani
openalex   +2 more sources

Balancing allocative and dynamic efficiency with redundant R&D allocation: The role of organizational proximity and centralization

Strategic Management Journal, EarlyView.
Abstract Research Summary Resource‐based‐view scholars have mainly examined two resource allocation approaches for competitive advantage in multiunit firms: resource sharing and resource redeployment. These approaches emphasize allocative efficiency—the optimal allocation of resources to maximize their current value. In technology‐intensive industries,
Vivek Tandon, Anand Nandkumar, Ronak Mogra, Kannan Srikanth   +3 more
wiley   +1 more source

COVID-19 and corporate tax avoidance: International evidence. [PDF]

Int Bus Rev, 2023
Athira A, Ramesh VK.
europepmc   +1 more source

The technological uniqueness paradox

Strategic Management Journal, EarlyView.
Abstract Research summary We establish a new paradox surrounding technological uniqueness, defined as the degree to which a firm's patented technology portfolio differs from its competitors. On the one hand, technological uniqueness acts as a barrier to incoming technology spillovers and impedes firm performance.
Yang Fan, Lubomir Litov, Mu‐Jeung Yang, Todd Zenger   +3 more
wiley   +1 more source

Investigating the determinants of experts' tax aggressiveness: Experience and personality traits [PDF]

, 2013
This study analyzes how the Big Five personality traits and professional experience affect the aggressiveness of tax preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax students ...
Blaufus, Kay, Zinowsky, Tim
core  

HTLV‐1 Tax‐specific memory cytotoxic T lymphocytes in long‐term survivors of aggressive‐type adult T‐cell leukemia/lymphoma

, 2022
Tatsuro Jo, Kazuhiro Noguchi, Takahiro Sakai, Ritsuko Kubota‐Koketsu, Sadaharu Irie, Masatoshi Matsuo, Jun Taguchi, Kuniko Abe, Kazuto Shigematsu   +8 more
openalex   +1 more source

Better on Average? Average Inflation Targeting With an Unclear Averaging Window

Southern Economic Journal, EarlyView.
ABSTRACT Average inflation targeting (AIT) aims to stabilize inflation expectations by offsetting past deviations from target. However, ambiguity about the averaging window can complicate expectations formation and reduce policy effectiveness. This paper integrates AIT into a benchmark DSGE model, incorporating adaptive learning and a signal extraction
James Dean
wiley   +1 more source