Results 141 to 150 of about 200,121 (329)

Benefit Corporations: The Moral Legitimacy That Requires More Rules

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca, Monica Veneziani, Andrea Caccialanza, Claudio Teodori   +3 more
wiley   +1 more source

Behavior of Managerial Ownership and Government Ownership toward Tax Avoidance in Indonesia and Malaysia

Studies in Business and Economics
This research analyzes the impact of managerial and government ownership on tax avoidance in Indonesia and Malaysia, focusing on 2,370 listed manufacturing companies from 2017 to 2021.
Masripah Masripah, Arieftiara Dianwicaksih, Widyastuti Shinta, Marzuki Marziana Madah, Syukur Muhammad, Zakaria Maheran   +5 more
doaj   +1 more source

The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance

Disclosure
Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating ...
Adelina Citradewi, Winda Qurotul Ainiyah
doaj   +1 more source

Prevalence of illicit tobacco use and tobacco tax avoidance in pregnancy. [PDF]

Ir J Med Sci, 2021
McDonnell BP, McCausland R, Keogan S, Clancy L, Regan C.   +4 more
europepmc   +1 more source

The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty

, 2020
Estralita Trisnawati, Herlina Budiono
openalex   +1 more source

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 more
wiley   +1 more source

[Tax Country-by-Country Reporting: Data Against Tax Avoidance?] [PDF]

Wirtschaftsdienst, 2021
Langenmayr D.
europepmc   +1 more source

On the Timeliness of Tax Reform [PDF]

This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of elaborate tax avoidance techniques as soon as they are ...
James R. Hines Jr.
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source

The elasticity of taxable income of high earners: Evidence from Hungary [PDF]

The paper studies how high-income taxpayers responded to the introduction of the ‘extraordinary tax on individuals’ in Hungary in 2007. The study is based on a panel of tax returns compiled by the Hungarian Tax Authority for the purposes of this study ...
Pálma Mosberger, Áron Kiss
core