Results 61 to 70 of about 4,314 (305)
Tax controversies ::audits, investigations, trials - index.
, 2021 Tax controversies: audits, investigations, trials (formerly Tax fraud: audits, investigations, prosecutions) is a guide to all stages of a tax examination, investigation, litigation, and prosecution - civil or criminal: Audits and criminal administrative
Fink, Robert S.,
core
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits
We analyze firm responses to risk-based tax audits using data on the full population of firms in Finland. We find an immediate and persistent increase in reported profits by the audited firms after audit, compared to matched non-audited firms with a ...
Nivala, Annika +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
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
Tax controversies ::audits, investigations, trials /
, 2020 Tax controversies: audits, investigations, trials (formerly Tax fraud: audits, investigations, prosecutions) is a guide to all stages of a tax examination, investigation, litigation, and prosecution - civil or criminal: Audits and criminal administrative
Fink, Robert S.,
core
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
Jurnal Akuntansi Kontemporer, 2019 Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi ...
Wiyarni Wiyarni +2 more
doaj +1 more source
MAKNA PROFESIONALISME BAGI DIRI PETUGAS PEMERIKSA PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties.
Gede Dion Syailendra , Hamidah
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