Results 191 to 200 of about 200,121 (329)

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

Climate Policy Uncertainty and Corporate Tax Avoidance

, 2023
Akinloye Akindayomi
openalex   +1 more source

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

Business Strategy and the Environment, EarlyView.
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, Saeed Akbar, Sardar Ahmad   +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

?Is Tax Avoidance related with Cost of Debt Evidence from Sustainability Reports for Egyptian Listed Firms [PDF]

Ahmed A. Ahmed, Moustafa Zaki Metwalli, Ahmed Said Abd elazim Ahmed   +2 more
openalex   +1 more source

Pengaruh Transaksi Pihak Berelasi atas Hubungan Profitabilitas, Kebijakan Hutang, dan Preferensi Risiko Eksekutif terhadap Tax Avoidance

, 2023
Budastri Sapta Reni Ni Kadek, I Nyoman Putra Yasa   +1 more
openalex   +2 more sources

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
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]

, 2021
Vian Wedo Cahyono Putra
openalex  

PENGARUH VOLATILITAS PENJUALAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA DENGAN TAX AVOIDANCE SEBAGAI MODERASI

, 2023
M. KHAIRUL SANI, LUH NADI
openalex   +1 more source

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

Business Strategy and the Environment, EarlyView.
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, Daniela Lo Cascio, Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source