Results 131 to 140 of about 1,728,251 (304)

THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY, PROFITABILITY, AND RELATED PARTY TRANSACTION ON TAX AGGRESSIVENESS IN INFRASTRUCTURE, UTILITY, AND TRANSPORTATION SECTOR COMPANIES IN THE 2021-2023 PERIOD

Journal of Economic and Economic Policy
Objective: The purpose of this study is to determine the Effect of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness in Infrastructure, Utilities, and Transportation Sector Companies.
Umniyah Addin, Sarwendah Biduri
semanticscholar   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

Determinants of Tax Avoidance from a Financial Perspective

Riset Akuntansi dan Keuangan Indonesia
Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules.
Nursiam, Eny Kusumawati
doaj   +1 more source

Pengaruh Tax Planning, Firm Size & Thin Capitalization Terhadap Agresivitas Pajak

Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Penelitian ini memiliki tuljulan ulntulk memahami pengarulh tax planning, firm size, dan thin capitalization terhadap agresivitas pajak. Popullasi yang diteliti dalam stuldi ini mencakulp perulsahaan-perulsahaan LQ-45 yang terdaftar di Bulrsa Efek ...
Yanuar Lazuardi, Sri Arum Sari
semanticscholar   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

The Effect of Thin Capitalization, Earning Management, and Institutional Ownership on Tax Avoidance

EAJ (Economic and Accounting Journal)
This research aims to determine the influence of Thin Capitalization, Earnings Management and Institutional Ownership on Tax Avoidance. This type of research is quantitative and uses secondary data with media in the form of property and real estate ...
Instianti Elyana, Dita Restu Putri, Sri Rusiyati, U. Mandiri, Universitas Pamulang   +4 more
semanticscholar   +1 more source

Industry 4.0‐Enabled Circular Economy: Empirical Evidence and Strategic Roadmap for Manufacturing and Service Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how Industry 4.0 (I4.0) technologies can strengthen circular economy (CE) implementation in manufacturing and service organizations. Although recent studies discuss CE–I4.0 integration, empirical evidence comparing sectors and mapping technologies to specific CE lifecycle stages remains limited.
Vikas Swarnakar, Than'a Anwer Khaleel Almazidah Alsaoudi, Malik Khalfan, Abdelrahman E. E. Eltoukhy, Adolf Akwei Acquaye   +4 more
wiley   +1 more source

Valuing water quality in the United States using a national dataset on property values. [PDF]

Proc Natl Acad Sci U S A, 2023
Mamun S, Castillo-Castillo A, Swedberg K, Zhang J, Boyle KJ, Cardoso D, Kling CL, Nolte C, Papenfus M, Phaneuf D, Polasky S.   +10 more
europepmc   +1 more source

Corporate Governance as a Red Flag to Thin Capitalization: Study of Corporate Governance Variables Influencing Thin Capitalization in Ghana

, 2019
The main purpose of this study was to assess the impact corporate governance has on thin capitalization in Ghana. In view of this, the study aims to; investigate corporate governance variables determining thin capitalization practices in Ghana and also ascertain the depth at which corporate governance affect thin capitalization.
Collins Jerry Boateng, Vitenu-Sackey, Prince Asare   +1 more
openaire   +1 more source

Pengaruh Sales Growth Dan Thin Capitalization Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Jurnal Ekonomika Dan Bisnis (JEBS)
This research aims to examine the effect of sales growth and thin capitalization on tax avoidance with institutional ownership as a moderating variable.
Muthia Anggraini, Lioni Indrayani
semanticscholar   +1 more source