Results 61 to 70 of about 1,907 (252)
Autism Research, EarlyView.ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin +3 more
wiley +1 more source
Tax Aggressiveness Prediction Method with Neural Network and Logistic Regression [PDF]
, 2018 This study aims to examine the predictive power of tax aggressiveness using neural network and logistic regression methods. This research sample is a company whose shares are listed in the Indonesian Sharia Stock Index (ISSI) in the period 2011-2015.
Salman, Kautsar Riza
core
Agresivitas Pajak Ditinjau dari Risiko Perusahaan, Likuiditas dan KAP Big Four
Organum, 2022 This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 ...
Firmansyah Firmansyah +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
The Impact of Bank Mergers on Corporate Tax Aggressiveness [PDF]
We study whether borrowers’ opaque practices, such as tax aggressiveness, are affected by their lenders’ engagement in mergers and acquisitions (M&As). Our findings suggest that borrowers’ tax aggressiveness is negatively associated with bank mergers as ...
Zhang, Qingjing +9 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
I-FinanceThis study aims to determine the effect of liquidity, leverage, and profitability on tax aggressiveness, which is moderated by independent commissioners.
Miranda Septy Andini +1 more
doaj +1 more source
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
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 +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source