Results 191 to 200 of about 200,121 (329)
Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]
Sastroredjo PE +2 more
europepmc +1 more source
Climate Policy Uncertainty and Corporate Tax Avoidance
Akinloye Akindayomi
openalex +1 more source
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]
Zhang Q, She J.
europepmc +1 more source
?Is Tax Avoidance related with Cost of Debt Evidence from Sustainability Reports for Egyptian Listed Firms [PDF]
Ahmed A. Ahmed +2 more
openalex +1 more source
Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP TAX AVOIDANCE (studi empiris pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2018) [PDF]
Vian Wedo Cahyono Putra
openalex
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source

