Results 41 to 50 of about 5,085 (266)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Cogent Business & ManagementThis paper examines the extent to which managerial ownership plays a moderating role in the association between leverage decisions and firm value; that is, whether managerial ownership could become an effective corporate governance mechanism to ...
Ricky Karunia Lubis +5 more
doaj +1 more source
Audit committee characteristics and tax avoidance: Evidence from an emerging economy
Cogent Economics & Finance, 2022 This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
doaj +1 more source
TAX AUDIT AND TAX INVESTIGATION
, 2020 In Nigeria, the overall objective of the tax authorities is to improve tax compliance activities with taxlaws and instill confidence in the tax payers, tax system and tax administration. A survey carried outin 2019 by the Nigerian Economic Summit Group on households and businesses reveals that verylow percentage of Nigerians pay taxes and about 59% do ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable.
Muhammad Aganthasyah +2 more
doaj +1 more source
Jurnal Riset Akuntansi Terpadu, 2019 The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit,
Raula Monica, Andi Andi
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
E-Invoicing, Tax Audits and Tax Compliance
Journal of Development Economics, 2023 Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant. Using the universe of tax filings in Rwanda over the period 2012-2019, this paper investigates the extent to which digitalization (in the form of e-invoicing) has impacted on VAT ...
Christos Kotsogiannis +3 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source