Results 81 to 90 of about 748,426 (297)

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 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

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, Chen, J., Mishra, T., Zhang, Q., Song, W., Zhang, Zhuang, Song, Wei, Chen, Jie, Zhang, Z., Mishra, Tapas   +9 more
core   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source

Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector

Jurnal Akuntansi
Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on ...
Kurnia, Ninit Megalia Pransisca
doaj   +1 more source

AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA

Jurnal Akuntansi, 2016
Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer.
Hanna Hanna, Melinda Haryanto
doaj   +1 more source

Buyer–Supplier Relationships in the Modern Supply Chain: Exploring Professionals' Perspectives on Power Balance in Pursuit of Decarbonization

Business Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization is a contemporary and critical organizational agenda for meeting climate change goals, but little is known about how strategies deployed to meet decarbonization goals interact with employees' agentic capacities and coping strategies, particularly in the context of supply chain pressures and power dynamics.
Anushree Tandon, Rsha Alghafes, Muhammad Zafar Yaqub, Attila Kurucz   +3 more
wiley   +1 more source

Tax Aggressiveness and Auditor Resignation

SSRN Electronic Journal, 2013
We examine the relation between client tax aggressiveness and auditor’s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for ...
ZANG, Yoonseok, GOH, Beng Wee, LIM, Chee Yeow, Shevlin, Terry   +3 more
openaire   +2 more sources

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

ACCOUNTING IRREGULARITIES AND TAX AGGRESSIVENESS [PDF]

, 2016
We examine the association between the incidence of accounting irregularities and aggressive tax reporting. We use Beneish’s M-score model to measure accounting irregularities and effective tax rates (ETR) to measure tax aggressiveness.
Amrah, Muneer Rajab, Mohamad Ariff, Akmalia, Hashim, Hafiza Aishah   +2 more
core   +1 more source