Results 71 to 80 of about 748,426 (297)

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo, Federico Bertacchini, Ugo Rizzo, Maria Cristina Arcuri   +3 more
wiley   +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

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +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

Corporate Social Responsibility and Tax Aggressiveness

, 2022
This study aims to analyze the effect of corporate social responsibility on tax aggressiveness. Agency theory is used to explain the relationship between corporate social responsibility variables and tax aggressiveness. The relationship between principal
Pratama, Gilang, Widarjo, Wahyu
core   +1 more source

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +4 more
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 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

The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector [PDF]

Облік і фінанси
Since taxes are part of the income paid to the state, businesses often seek to reduce their tax liabilities using various methods. In this context, tax aggression means taking every legal avenue to minimize tax liability.
Agnes Dewi Septiani, Ginatun Ilmah, Tika Septiani   +2 more
doaj   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source