Results 61 to 70 of about 27,382 (307)

Analyst Coverage and Corporate Tax Aggressiveness in Indonesia Stock Exchange

Binus Business Review, 2020
This research aimed to examine the effects of analyst coverage on corporate tax aggressiveness in emerging markets that stock prices did not reflect available information in the capital market. The samples were 537 companies listed on the Indonesia Stock
Wiwiek Prihandini
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan, Dhaniel Syam, Ahmad Juanda   +2 more
doaj   +1 more source

PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP TINDAKAN AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 BEI Tahun 2013-2015) [PDF]

, 2017
The purpose of this study is to examine the influence of board of commissionare’s oversight characteristics on tax aggressiveness. The dependent variable is tax aggressiveness which measured by Effective Tax Rate (ETR), and the independent variables are ...
LESTARI, Isnatri, ZULAIKHA, Zulaikha
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

Cogent Business & Management, 2022
This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable ...
Nanik Sri Utaminingsih, Dini Kurniasih, Maylia Pramono Sari, Monica Rahardian Ary Helmina   +3 more
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Does the limiting debt tax benefits curb tax aggressiveness? Evidence from Indonesia 2016 debt-to-equity reform

Journal of Government and Economics
This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean, Wawan Hermawan, Bayu Kharisma, Alfiah Hasanah   +3 more
doaj   +1 more source

The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness [PDF]

Облік і фінанси
Tax aggressiveness occurs when businesses apply various tax techniques to lower the amount of tax payable. This study aims to analyze the influence of such factors as leverage, liquidity, and firm size on the tax aggressiveness of companies in the ...
Stevanie, Tony Sudirgo
doaj   +1 more source

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]

, 2015
The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of effective tax rates (ETR ...
PRADNYADARI, I Dewa Ayu Intan, ROHMAN, Abdul   +1 more
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