Results 61 to 70 of about 14,830 (261)
PENALTIES FOR VIOLATION OF THE TAX LEGISLATION
Вестник Северо-Кавказского федерального университета, 2022 Tax offenses are a threat to society, because their growth decreases the ability of the state to make rational use of financial resources and provokes a relative instability in the economy and politics.
Marina Kobylatova, Elena Kusch
doaj
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
The effect of political relations with the government on the relationship between ownership structure and tax avoidance [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 This paper examines the effect of political relations with the government on the relationship between ownership structure and tax avoidance in listed companies in Tehran Stock Exchange.
Farzin Rezaei, soraya weysihesar
doaj
THE STATE FISCAL CONTROL IN THE RUSSIAN FEDERATION: PROBLEMS AND WAYS TO IMPROVE ITS EFFICIENCY
Финансы: теория и практика, 2017 Given the currently established level of legislative regulation, the system of tax audits is an independent law institution, and its in-depth study is a matter of serious scientific interest. Purpose.
M. N. Dudin +4 more
doaj +1 more source
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
Factors Affecting Indonesian Corporate Risk
Jurnal Dinamika AkuntansiPurpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly.
Mauliddini Nadhifah, Susi Dwi Mulyani
doaj +1 more source
ABOUT CONCEPT OF LEGAL STATUS OF THE TAXPAYER
Вестник Северо-Кавказского федерального университета, 2022 The topic of the article: the article reveals the notion of substantive and procedural rights, which determine the substance together, the status of the taxpayer.
Dmitry Anatolyevich Smirnov +1 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source