Results 41 to 50 of about 231,987 (297)
Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation [PDF]
, 2007 After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators”
Pincus, Mark S.
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
The Fraud Diamond and Abnormal Managerial Tone [PDF]
بررسیهای حسابداری و حسابرسیObjective This study examines the impact of the fraud diamond dimensions, including fraud motivation, fraud opportunity, fraud rationalization, and managers' capability to commit fraud, on abnormal managerial tone in the annual board of directors ...
Azam Pouryousof, Mahdi Saghafi
doaj +1 more source
Regime of Contraventions and Sanctions Related to Vat Tax Declarations
Journal of Legal Studies, 2022 In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners ...
Boiţă Marius +2 more
doaj +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
The Relationship Between Tax Pressure and Economic Crime
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
doaj +2 more sources
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Pengaruh Keadilan Pajak, Kualitaspelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) [PDF]
, 2018 This study aims to determine whether the tax justice, the quality of tax services, the possibility of detection of fraud, tax sanctions and tax rates have an influence on taxpayer perceptions about tax evasion.
Kurnia, Safta
core +4 more sources
TAX EVASION BETWEEN LEGALITY AND FRAUD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 Tax evasion is, from a semantic point of view, an evasion from the payment of legal obligations due to the state. Therefore tax evasion is an actual or potential behavior of the economic subject (individually or collectively, as the case may be) likely
Luigi Popescu
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source