Results 61 to 70 of about 1,108,228 (284)
Jurnal Analisis Bisnis Ekonomi, 2018 This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable.
Theresa Dina Tarida +1 more
doaj +1 more source
Consumer Psychology Review, EarlyView.Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
Fiscal policy, institutional quality and central bank transparency [PDF]
This paper examines the issues of institutional quality and central bank transparency through the interaction of monetary and fiscal policies. We have found that the effects of transparency and corruption on macroeconomic performance and volatility ...
Dai, Meixing +2 more
core
The classification of entities, and the meaning of "tax transparency", in United Kingdom tax law [PDF]
, 2021 The thesis begins by exploring the main UK tax law definitions of those legal persons which are relevant for direct tax purposes. In particular, it explores the law, practice and tax authority guidance (such as it is) for classifying entities formed ...
McGowan, Michael Terence
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Jurnal AkuntansiTaxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to
Fauziah Tiara Anggraini, Zul Azmi
doaj +1 more source
EATLP Annual Congress 2018 - Tax Transparency - National Report (Italy)
, 2018 The knowledge of the taxable event and the identity of the taxpayer is the first and inevitable precondition of an efficient and comprehensive tax enforcement.
Pietro Selicato
core
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
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