Results 181 to 190 of about 939,340 (330)
PENGARUH TATA KELOLA PERUSAHAAN DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK [PDF]
, 2017 This study aims to examine the effect of corporate governance and executive compensation on tax avoidance. Corporate governance is proxied by financial expertise of the audit committe, independent commissioner, ownership structure (family, foreign, and ...
FAISAL, Faisal, SILVIANA, Melisa Ovi
core
Carbon‐Cutting Chess: Strategizing Resilient Low‐Carbon Investments for Supply Chains
Business Strategy and the Environment, EarlyView.ABSTRACT This research presents a novel empirical and analytical method for strategizing low‐carbon investment strategies (LCIS) in supply chains, viewed through the lens of sustainable and resilient efficiency. The study develops a clear, actionable framework for identifying, evaluating, and implementing LCIS by using a mixed‐methods design.
Ahmed Mohammed
wiley +1 more source
The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5
Jurnal Dinamika AkuntansiPurposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial ...
Anggelia Syahputri
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
core
Examining the Role of the Media in Influencing Corporate Tax Avoidance and Disclosure
, 2015 Shannon Chen +2 more
openalex +1 more source
Is the Devil in the Details? The Impact of ESG Controversy Materiality on Firm Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the consequences of material and immaterial environmental, social, and governance (ESG) controversies on a firm's financial performance and examines whether a country's regulatory quality contextually moderates this relationship.
Angela Karr, Jangwoon Kim, Taewoo Roh
wiley +1 more source
How Can Digital Platforms Resolve Market Failures to Foster a Circular Economy?
Business Strategy and the Environment, EarlyView.ABSTRACT Market failures—such as asymmetric information, incomplete markets, externalities, and market power—present major barriers to a circular economy (CE) transition. Although government intervention is traditionally proposed, this paper examines the potential of digital platforms, particularly software‐as‐a‐service (SaaS) business‐to‐business (B2B)
Ässia Boukhatmi, Wim Van Opstal
wiley +1 more source
Income Shifting as an Aspect of Tax Avoidance: Evidence from U.S. Multinational Corporations [PDF]
, 2017 Adriana S. Cordis, Chris Kirby
openalex +1 more source