Results 131 to 140 of about 27,382 (307)

THE INFLUENCE OF FAMILY OWNERSHIP AND CORPORATE POLITICAL CONNECTIONS ON TAX AGGRESSIVENESS: EVIDENCE FROM INDONESIA STOCK EXCHANGE LISTED COMPANIES 2013-2016 [PDF]

, 2018
The aim of this study is. to examine the influence of family ownership and corporate political connections on tax aggressiveness of compnies listed on Indonesia Stock Exchange CIDX) period of 2013-2016.
Furqan Maudhudy
core  

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. [PDF]

Front Psychol, 2022
Zhang X, Husnain M, Yang H, Ullah S, Abbas J, Zhang R.   +5 more
europepmc   +1 more source

Accounting Firms and Tax Aggressiveness

, 2020
This thesis is motivated by reported instances of opportunistic aggressive tax positions taken by large corporations across the globe. The role of professional service providers in delivering various types of tax services, especially the role of accounting firms which provide audit services at the same time to their clients, has received significant ...
openaire   +2 more sources

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

FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Keunis
This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness.
Francia Veronica, Natalis Christian
doaj   +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  

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +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  

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