Results 31 to 40 of about 7,122 (252)
Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ
Binus Business Review, 2011 One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law.
Maya Safira Dewi, Hana Setiawati
doaj +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY
Baltic Journal of Economic StudiesThe relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars.
Olena Hafurova +2 more
doaj +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
The Issues Of Tax Liabilities Accounting
The American Journal of Social Science and Education Innovations, 2020 This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.
Tuychiev Alisher Jurayevich +1 more
openaire +2 more sources
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Buletin Udayana Mengabdi, 2018 Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the tax payable correctly according to government regulation number 46 year 2013.
N.L. Supadmi +3 more
doaj +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