Results 111 to 120 of about 1,728,251 (304)

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source

Pengaruh Intensitas Persediaan dan Thin Capitalization terhadap Tingkat Agresivitas Pajak Perusahaan

AKADEMIK: Jurnal Mahasiswa Humanis
This research aims to determine and prove the effect of Inventory Intensity and Thin Capitalization on Tax Aggressiveness in consumer goods sector companies listed in Jakarta Stock Exchange during the period 2019 to 2023. The sample used in this research
Agus Sudiyatmoko, M. Ridwan, Andriyan Syahputra   +2 more
semanticscholar   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Book Review: Capitalul în România postcomunistă [Capital in Post-communist Romania] [PDF]

Romanian Journal of European Affairs, 2019
This book is arguably the most comprehensive and detailed analysis of the crucial process of Romania`s post-communist transition. The author defines capital broadly, not just in terms of volume of money, but also as previously produced goods, that ensure
Paul Dobrescu, Mălina Ciocea
doaj  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

How do countries curb their debt or profit shifting: a systematic literature review

Cogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

PENGARUH THIN CAPITALIZATION, PERTUMBUHAN PENJUALAN, DAN TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Journal of Islamic Accounting Competency
This research is based on the assumption that tax payments are detrimental to companies which will ultimately encourage tax avoidance practices. Where the biggest tax avoidance losses in Indonesia come from corporate taxpayers.
Nur Hafiza, N. Sumarni
semanticscholar   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Problems of legal regulation of thin capitalization in Ukraine

Problems of legality
The proliferation of multinational companies is lengthening global value chains, and the development of the digital economy is giving them even more opportunities to shift profits. Intra-group loans are often used to shift profits to a jurisdiction with low tax rates to minimize overall tax liability. In order to combat the illegal transfer of profits,
openaire   +1 more source

Pengaruh Thin Capitalization dan Transfer Pricing terhadap Tax Avoidance dengan Tax Havens Country sebagai Pemoderasi

Bandung Conference Series Accountancy
. This study aims to examine the effect of thin capitalization and transfer pricing on tax avoidance, with tax havens country as a moderator. This research was conducted at manufacturing companies in the food and beverage sub-sector listed on the ...
Nadra Nabillah, Nunung Nurhayati, Riyang Mardini   +2 more
semanticscholar   +1 more source