Results 171 to 180 of about 7,761 (299)

Anti-tax fraud measures

open access: yes, 2009
This bachelors thesis contentrates on giving an overview of methods that can be used for purposes of anti-tax fraud behaviour not only in the tax system of the Czech republic. Theoretical part concentrates on reasons of tax evasion origin and the methods
Veselý, David
core  

Corporate social (ir)responsibility and firm risk: The role of corporate governance

open access: yesJournal of Financial Research, EarlyView.
Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar   +2 more
wiley   +1 more source

Enlightened False Consciousness: Why Climate Consciousness Is Not Followed by Action

open access: yesSociology Lens, EarlyView.
ABSTRACT The article discusses enlightened false consciousness by focusing on the denial of the climate crisis. It approaches this idea by first emphasizing the role of emotions in connection with actions, arguing that a classical rationalist perspective falls short of grasping this. The article is divided into four parts.
Bülent Diken, Carsten Bagge Laustsen
wiley   +1 more source

Leave the Token, Take the Gavel: How National Quotas and Corporate Ownership Shape Gender Diversity on Major Board Committees

open access: yesJournal of Management Studies, EarlyView.
Abstract While gender diversity on boards of directors (BODs) has recently increased, gender diversity on major board committees (MBCs), which influence board decision‐making directly, has advanced more slowly. Our study therefore delves into the antecedents of gender diversity on MBCs.
Patricio Duran   +4 more
wiley   +1 more source

When Newspapers Fail to Deter Corporate Illegality: The Constraining Effects of Economic Institutions

open access: yesJournal of Management Studies, EarlyView.
Abstract Social control agents aim to restrict corporate illegality, yet its prevalence highlights inconsistencies in enforcement mechanisms. To explore this issue, we examine how newspapers reduce corporate illegality by imposing ethical norms on firms.
Tony Jaehyun Choi, Kam Phung
wiley   +1 more source

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