Results 111 to 120 of about 20,606 (308)
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
Tax planning, corporate governance and firm value [PDF]
, 2012 Tax planning by firms is a highly significant activity. After audit fees, tax related services are the largest source of fee income for UK accounting firms.
Holland, Kevin, Abdul Wahab, Nor Shaipah
core +1 more source
Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance. [PDF]
Sci Rep, 2023 Ao XY, Ong TS, Aprile R, Di Vaio A.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
, 2012 Includes bibliographical references.General anti avoidance provisions ("GAAR") in the Income Tax Act and the accompanying judicial doctrines have been developed to combat schemes that are designed primarily to avoid the incidence of taxation by ...
Bhoobun, Dineshwar
core
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
SAGE OpenThis study investigates how each environmental, social, and governance (ESG) dimension relates to tax avoidance in well- and poorly governed firms. The analysis uses data from 2016 to 2020 on A-share companies listed on the Shanghai and Shenzhen stock ...
Hyun-Ah Lee
doaj +1 more source
Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]
Front Psychol, 2023 Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
How audit quality affects tax avoidance: an analytical study in Pakistan [PDF]
Substantial tax revenue is the lifeblood of a nation's growth and development, yet this essential resource is often undermined by individuals who choose to sidestep their obligations through various tax avoidance strategies.
Mohd Nor, Normaziah +3 more
core +1 more source