Results 191 to 200 of about 7,570 (315)

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

The Effect of Audit and Disclosure Requirements on Tax Avoidance in Private Firms: Evidence from a Quasi-Natural Experiment

Heesun Chung, Sunhwa Choi, Doyoung Kim
openalex   +1 more source

Exploring changes to financial protection and equity in Lithuania following 2017-2020 policies to improve access to outpatient medicines. [PDF]

Health Policy Open
Murauskienė L, Karanikolos M.
europepmc   +1 more source

Talent Management in SMEs: Unraveling the Role of Contextual Factors

Human Resource Development Quarterly, EarlyView.
ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni, Caterina Muzzi, Martina Gianecchini   +2 more
wiley   +1 more source

Does local government tax competition promote industrial transformation and upgrading? [PDF]

PLoS One
Meng Y, Yang X, Zheng C.
europepmc   +1 more source

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERATING (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI pada periode 2010-2014)

, 2015
Putri Ayu Ningtias
openalex   +1 more source

Do motivational posture, audit random strategy, and ethical role have effect on tax compliance decision in Indonesia: An experimental study

Lodovicus Lasdi, Teodora Winda Mulia
openalex   +2 more sources

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Audit Tenure, Tax Avoidance, and Firm Valuation

, 2012
Li Zheng Brooks, Agnes Cheng, Pei-Yu Sun
openalex   +1 more source

Mergers and Acquisitions and Brexit: A Natural Experiment

International Journal of Finance &Economics, EarlyView.
ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo, Tapas Mishra, Mamata Parhi, Zhuang Zhang   +3 more
wiley   +1 more source