Results 151 to 160 of about 198,994 (328)
ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE
, 2023 Hamid Njiddah Sa’ad +2 more
openalex +2 more sources
Animal Models and Experimental Medicine, EarlyView.
Asian Federation of Laboratory Animal Science Associations (AFLAS)
wiley +1 more source
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the ...
Muhammad Nazar Suhada +1 more
doaj +1 more source
Labor Supply Prediction when Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
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Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies
, 2022 Nurfadilah Yusri +3 more
openalex +2 more sources
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 +3 more
wiley +1 more source
TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE
Jurnal Riset AkuntansiThis research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir +2 more
openaire +2 more sources
Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Praktik Tax Avoidance Pada Perusahaan M Anufaktur [PDF]
, 2017 Taxes are the biggest revenue source of state, so that practice of tax avoidance is strongly discourage by the government. But in fact, there are so many tax avoidance case done by companies that will make state get loss. This study aims to determine the
Chariri, A. (Anis) +1 more
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