Results 191 to 200 of about 198,994 (328)

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

The Effect of Tax Avoidance on Investment Efficiency: The Mediating Role of Cash Holding—Evidence from Egypt [PDF]

Mostafa I. Elfeky, Ahmed Elbrashy, Ayman Issa   +2 more
openalex   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]

Entropy (Basel)
Sastroredjo PE, Ausloos M, Khrennikova P.   +2 more
europepmc   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]

PLoS One
Zhang Q, She J.
europepmc   +1 more source

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes, Andrew Defanto, Ranjit Roy Ghatak, Rohit Joshi, Walid al Saad   +4 more
wiley   +1 more source

Estimating the effect of corporate integrity culture on tax avoidance using a text-based approach: A research note. [PDF]

PLoS One
Chatjuthamard P, Chintrakarn P, Papangkorn S, Jiraporn P.   +3 more
europepmc   +1 more source

Estimating cigarette tax avoidance and evasion: evidence from a national sample of littered packs. [PDF]

Tob Control, 2016
Barker DC, Wang S, Merriman D, Crosby A, Resnick EA, Chaloupka FJ.   +5 more
europepmc   +1 more source

PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018)

, 2020
Bramantiyo Sonny Sadeva, Suharno Suharno, Sunarti Sunarti   +2 more
openalex   +2 more sources