Results 111 to 120 of about 270,414 (308)

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Analisis Pengaruh Insentif Manajemen Pajak dan Manajemen Laba terhadap Abnormal Book-Tax Differences dengan Corporate Governance sebagai Variabel Pemoderasi [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahui pengaruh insentif manajemen pajak dan manajemen laba terhadap abnormal book tax differences dengan corporate governance sebagai variabel pemoderasi.
Iskak, Maulana
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Tax audit: impact on taxpayers' tax obligations

, 2023
The audit is an essential part of accounting since it allows to identify, verify that all the financial information made by the company is correct, with the application of the audit it helps to have a reasonable security about the operations of the taxpayers this in order to detect errors and know if they comply with the tax obligations to which they ...
Campos Rodríguez, Kimberlyn Selena, Guzmán Fernández, Candelaria, Martínez Prats, Germán, Silva Hernández, Francisca, Campos Rodríguez, Kimberlyn Selena, Guzmán Fernández, Candelaria, Martínez Prats, Germán, Silva Hernández, Francisca   +7 more
openaire   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

PENGARUH KUALITAS AUDITOR EKSTERNAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris terhadap Perusahaan yang Tercatat di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2010-2013) [PDF]

, 2015
The purpose of this study is to examine the influence of external auditor quality and audit committee to tax avoidance. The dependent variable is tax avoidance which is proxied by GAAP ETR.
HARTO, Puji, MAHARANI, Dyah Putri
core  

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Stricter Enforcement May Increase Tax Evasion [PDF]

This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax
Rainald Borck
core  

Pengaruh Pemeriksaan Pajak, Pengenaan Sanksi Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UKM Yang Terdaftar Di KPP Pratama Karanganyar [PDF]

, 2014
The purpose of this study is to know whether tax audit, tax sanction and tax knowledge have a significant impact on SME’s tax payer’s compliance either partially or simultaneously. Data were obtained from questionnaires completed by respondents listed in
, Drs. M. Abdul Aris, M.Si, Oktaviani, Ristiana   +1 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