Results 81 to 90 of about 27,382 (307)
Management compensation, monitoring and aggressive corporate tax planning [PDF]
, 2015 The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation.
Steinhoff, Melanie
core
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector
Jurnal AkuntansiTax 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
Ownership structure, board characteristics, and tax aggressiveness
, 2011 Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
core
PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN [PDF]
, 2017 This study aims to analyze the influence of the board of commissioners against corporate tax aggressiveness. Characteristics of the board of commissioner's oversight affecting tough tax aggressiveness.
ARDIYANTO, Moh Didik +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo +4 more
wiley +1 more source
The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector [PDF]
Облік і фінансиSince 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 +2 more
doaj +1 more source
Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK DIREKTUR UTAMA TERHADAP AGRESIVITAS PAJAK [PDF]
, 2018 This study was aimed to investigates the influence of corporate governance and CEO characteristic on the tax aggressiveness in the financial sector firm. Tax aggressiveness measured by the effective tax rate (ETR).
ARDIYANTO, Moh Didik +1 more
core
Journal of Consumer Behaviour, EarlyView.ABSTRACT Political consumerism (PC) refers to consumers boycotting or deliberately buying (“buycotting”) products or brands for political, moral, or ethical reasons. This paper presents three studies that consider the intricacies of the relationship between political ideology and political consumerism.
Lara J. Greening +3 more
wiley +1 more source