Results 211 to 220 of about 939,340 (330)

Tax Avoidance - Are Banks Any Different?

, 2019
Vanessa Gawehn, Jens Mueller
openalex   +1 more source

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening

, 2020
Imam Aji Santoso, Hendriyati Haryani, Wyne Febrianti   +2 more
openalex   +2 more sources

Benefit Corporations: The Moral Legitimacy That Requires More Rules

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca, Monica Veneziani, Andrea Caccialanza, Claudio Teodori   +3 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

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  

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 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

Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli, Christian Bux, Andrea Del Chicca, Pasquale Giungato, Angela Tarabella, Caterina Tricase   +5 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

Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance

, 2022
I Gusti Ayu Intan Saputra Rini, Mellisa Dipa, Cokorda Krisna Yudha   +2 more
openalex   +2 more sources