Results 151 to 160 of about 1,907 (252)
The Effect of Tax Aggressiveness on Investment Efficiency
, 2016 Tax aggressiveness generates significant cash savings and information asymmetry. Combining these two consequences of tax aggressiveness, I suggest that tax aggressiveness is associated with higher agency costs of free cash flows that affect investment ...
Goldman, Nathan Chad
core
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Carbon VIX, Climate Risk and Financial Stability New Evidence From Developing Countries
Sustainable Development, EarlyView.ABSTRACT This study investigates the effects of the carbon VIX and climate risk on financial stability through the banking Z‐score in developing economies. Using the Dynamic Panel Threshold Model of 106 developing countries from 2012 to 2022, the results reveal that both carbon VIX and climate risk exert a significant negative influence on banking ...
Alanoud Al‐Maadid +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT There is widespread consensus on the threats that plastic waste poses to the environment. A significant obstacle to sustainable development, the trade in plastic waste may contribute to plastic pollution. The objective of this research is to look at how the import and export of plastic waste affect the sustainable development of Regional ...
Mustafa Necati Çoban +3 more
wiley +1 more source
Ownership Structure and Tax Aggressiveness: Empirical Evidence from Indonesia
This research paper examined how tax aggressiveness is influenced by ownership structure (managerial ownership, foreign ownership, and family ownership). The study used a population of 53 companies that engage in manufacturing sector and have been listed
Auwal Kabir, Muhammad +2 more
core +1 more source
Sustainable Development, EarlyView.ABSTRACT Infrastructure‐led development in rapidly urbanizing economies often generates accessibility gains that fail to translate into balanced urban outcomes, particularly when local fiscal institutions redirect those gains toward revenue‐generating land uses. Filling this gap, especially in fiscally constrained county‐level cities where land finance
Ming Xie, Xiaoxiao Liao, Zhenlin Xie
wiley +1 more source
This research aims to empirically examine the influence of tax planning, tax avoidance, tax aggressiveness, and deferred tax expense on firm value. The population used in this study comprises LQ-45 companies listed on the Indonesia Stock Exchange from ...
Abukosim, Mizvi, Adhiya, Meita Rahmawati
core +1 more source
Sustainable Development, EarlyView.ABSTRACT The European Union (EU) has set ambitious climate goals, aiming to become the first climate‐neutral continent by 2050, with a focus on achieving net‐zero emissions and advancing United Nations Sustainable Development Goal (SDG) 13. A key component of this transition is the role of green technological innovation, the deployment of clean energy ...
Yue Xu +2 more
wiley +1 more source
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
Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks.
Blaufus, Kay +2 more
core +1 more source