Results 81 to 90 of about 2,068 (262)
Machine Learning Meets Tax Fraud: Insights from Slovakia
Ekonomický ČasopisOne of the most intriguing topics in the field of corporate finance is the detection of tax fraud. We consider a unique dataset of outcomes from Slovak tax authority audits, obtaining valuable insights into verified instances of tax manipulation and ...
Eduard Baumohl +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
EFFECT OF TAX AUDIT ON GOVERNMENT REVENUE GENERATION IN LAGOS STATE
Malete Journal of Accounting and FinanceThis study investigates the impact of tax audits on revenue generation in Lagos State, Nigeria, focusing specifically on the revenue from Pay-As-You-Earn (PAYE) and Direct Assessment (DA) over a 12-year period (2012-2023).
Johnson Olugbenga Agbede
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
An Evaluation of the Use of Digital Trace in Tax Audits and Data Privacy in Turkiye
International Journal of Public FinanceA digital trace is the sum of behavior, transaction, and access data left by an individual or organization in digital systems. With digitalization, these traces have become central to tax authorities' audit tools.
Esra Uygun
doaj +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Evaluation of tax audit strategies
Buhalterinės Apskaitos Teorija ir Praktika, 2013 It should be noted that the tax audit topic is relevant – during the last years quantity of tax audits accomplished by state authorities is still growing.
Gintarė Giriūnienė, Raminta Benetytė
doaj
FORMATION OF WAYS OF REDUCING THE TAX BURDEN OF AN ECONOMIC ENTITY
Вестник Северо-Кавказского федерального университета, 2022 The article analyses the tax discipline of economic actors. Provision that is systematically organized structure functions smoothly if all its components are in the relationship. This has been applied to a tax system that works and is developing rapidly,
Violetta Roshchupkina
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source