Results 161 to 170 of about 200,121 (329)
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
core
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]
, 2015 This study was conducted to establish the effect of corporate governance consisting of board size, percentage of independent commissioner, and executive’s compensation against tax avoidance.
PERMANA, Ahmad Reza Dwi +1 more
core
European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development
Business Strategy and the Environment, EarlyView.ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi +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
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source
Research on the Influence of MNEs’ M&A in China and the Anti-tax Avoidance System
, 2022 Jingwen Dai
openalex +2 more sources
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
Current Situation and Countermeasure Analysis of Transfer Pricing in International Tax Avoidance
, 2023 Yupei He
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source