Results 181 to 190 of about 200,121 (329)

Effect of Good Corporate Governance, Profitability and Leverage on Tax Avoidance Behavior Before and After Tax Amnesty (Empirical study on manufacturing company listed in Indonesia Stock Exchange period 2015-2016)

, 2019
Jaeni Jaeni, Achmad Badjuri, Zati Rizka Fadhila   +2 more
openalex   +1 more source

The Corporate Income Tax: international trends and options for fundamental reform [PDF]

This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux, Peter Birch Sørensen   +1 more
core  

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao, Nichola Latoya Williams, Ibrahim Labaran Ali, Ololade Periola, Yasanur Kayikci   +4 more
wiley   +1 more source

Population aging and corporate tax avoidance: Suppression or promotion? [PDF]

PLoS One
Qi L, Liang P.
europepmc   +1 more source

The Effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable

Ires Azri Rejeki, Muhammad Fahmi, Khristina Yunita, Nina Febriana Dosinta   +3 more
openalex   +2 more sources

Money at the Docks of Tax Havens: A Guide [PDF]

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens ...
Shafik Hebous
core  

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

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, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Tax Avoidance / Tax Evasion

, 1983
  +6 more sources

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

Business Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang, Premkanth Puwanenthiren, Edward Jones, Hoang Long Phan, Abdelhafid Benamraoui   +4 more
wiley   +1 more source