Results 71 to 80 of about 27,382 (307)

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Kopensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013 [PDF]

, 2016
This study aimed to examine the effect of the liquidity, leverage, earnings management, and compensation tax losses against corporate tax aggressivenesss on agriculture and mining companies listed in Indonesia Stock Exchange (BEI) 2011-2013.
Purwanto, A. (Agus), Susilatri, S. (Susilatri), Yusralaini, Y. (Yusralaini)   +2 more
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2014-2016) [PDF]

, 2018
This study aim to analyze and provide empirical evidence about the effect of corporate governance such as board size of commissioners, proportion of independent commissioners, age of directors, tenure of directors, and executive’s compensation on tax ...
HARTARI, Diyah Ayu Tri, LAKSITO, Herry
core  

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness

Jurnal Akuntansi
Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange.
Rony Wardhana, Saiful Anam, Nur Lailiyatul Inayah, Teodora Winda Mulia, Roy Budiharjo, Heru Tjaraka   +5 more
doaj   +1 more source

PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan Pertambangan dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) [PDF]

, 2014
This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured using proxy of effective tax ...
OCTAVIANA, Natasya Elma, ROHMAN, Abdul
core   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported ...
Nurlita Sukma Alfandia
doaj   +1 more source

Determinants Of Tax Aggressiveness

Visi Sosial Humaniora
This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size).
Meilinda Stefani Harefa, Vebry M. Lumban Gaol   +1 more
openaire   +1 more source