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Journal articles on the topic 'Corporate profits'

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Published: 4 June 2021

Last updated: 29 July 2024

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1

Lee, Seung-Mi. "The Effect of the Corporate Life Cycle on Corporate Profit Adjustment and Tax Avoidance." Korean Association Of Computers And Accounting 21, no. 2 (August 31, 2023): 57–80. http://dx.doi.org/10.32956/kaoca.2023.21.2.57.

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[Purpose]Since the business environment is different depending on the life cycle of the company, we will establish an appropriate management strategy, so the incentives for profit adjustment will vary step by step. Accordingly, the method of profit adjustment will be different depending on the corporate life cycle. [Methodology]Using Dickinson’s (2011) method, companies were classified by life cycle, discretionary accrual profit adjustment was measured through the modified Jones model, and profit adjustment through tax avoidance was measured through Desai and Dharmapala (2006). [Findings]In the introduction, culling, and declining stages, companies adjusted discretionary accruals in the positive (＋) direction, and in the negative (-) direction in the maturity period. It was found that companies adjusted profits to increase profits during the introduction, culling, and declining stages, and adjusted profits to reduce profits during maturity. In addition, tax avoidance showed a positive (＋) result during the maturity period, which is interpreted as companies in the maturity period attempting to adjust profits through tax avoidance. [Implications]Companies can establish management strategies that choose different profit adjustment methods according to their life cycle.

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2

Desai, Mihir A. "The Degradation of Reported Corporate Profits." Journal of Economic Perspectives 19, no. 4 (November 1, 2005): 171–92. http://dx.doi.org/10.1257/089533005775196705.

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Recent corporate scandals have highlighted abuses by firms overstating profits to capital markets. In a related but less noticed vein, the reporting of profits to tax authorities has come under increased scrutiny with heightened concerns over the spread of tax avoidance activities. How could firms simultaneously be inflating profits reported to the capital markets and understating profits reported to tax authorities? The practical answer is that American firms keep two sets of financial statements: a financial statement that reports “book profits” to the capital markets and a separate financial statement that reports “tax profits” to the government. These two profit reports can bear little resemblance to each other and follow distinct rules. This paper argues that the latitude afforded managers by the dual nature of corporate profit reporting has contributed to the simultaneous degradation of profit reporting to capital markets and tax authorities. The distinction between book and tax profits allows managers the ability to mischaracterize tax savings to capital markets and to mischaracterize profits to tax authorities. Examination of three high-profile cases of managerial misreporting of profits and tax avoidance—at Enron, Tyco and Xerox—reveals how the drive to improve reported book profits fosters tax avoidance and how the drive to limit taxes gives rise to the manipulation of accounting profits and managerial malfeasance.

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3

Griffith, Rachel, and Helen Miller. "Taxable Corporate Profits." Fiscal Studies 35, no. 4 (December 2014): 535–57. http://dx.doi.org/10.1111/j.1475-5890.2014.12041.x.

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4

Foutz, Kent L., and Timothy L. Wilson. "Business Ethics: Who Are The Good Guys?" Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 56. http://dx.doi.org/10.19030/jabr.v6i3.6290.

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The media often includes much concern about profits in business. The term is misunderstood by many lay people and some business people. When the real meaning of the word, and its place in business and society are understood, the question is not whether profits are too high. The question is whether they are high enough, or even exist. Evidence and examples taken from selected common shares show that profit is often too low. In 1980 there was much ado about high corporate profits; especially in the oil business, which was the current scapegoat of the media. A monograph was written that examined corporate profits over a ten year period. The new scapegoats of the late 1980s are corporate raiders. It seems worthwhile to update the 1980 work and look at corporate profits from the popular ethics point of view.

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5

Mizan, Mizan, and Sunardi Sunardi. "SISTEM PENGENDALIAN INTERNAL KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP LABA PERUSAHAAN." Balance : Jurnal Akuntansi dan Bisnis 8, no. 1 (August 3, 2023): 85. http://dx.doi.org/10.32502/jab.v8i1.6172.

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This Research Aims To Know The Internal Control System Of Audit Quality And Corporate Governance For Manufacturing Company Profits In The Industrial Sector Listed On The Indonesia Stock Exchange For 2017-2021. The type of research used in this research is associative research. The research location is located at the Muhammadiyah University Palembang Investment Gallery. The Data Used Is Quantitative Data With Documentation And Bibliographical Data Collection Methods. The results of this study can be concluded that the internal control system for audit quality and corporate governance on corporate profits. If the internal control system, audit quality and corporate governance are strong, the company's profit will increase, if the internal control system, audit quality and corporate governance are strong, the company's profit will decrease.

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6

Wahyuni, Sri, and Eny Lestari Widarni. "Corporate Social Responsibility and Corporate Performance in Indonesia." SPLASH Magz 1, no. 2 (April 21, 2021): 5–8. http://dx.doi.org/10.54204/splashmagzvol1no2pp5to8.

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This study examines company profits, sales (product price multiplied by total products sold), employee performance as reflected by total production x product price, corporate social responsibility funds and employee welfare as reflected in employee income in 25 public companies listed on the Stock Exchange. Indonesia randomly sampling uses secondary data from annual reports published by related companies which are then processed. quantitatively using the moving average autoregression method. We find that corporate social responsibility along with sales, employee performance and employee welfare is positively related to company profits.

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7

Schwalbach, Joachim, Ulrike Graβhoff, and Talat Mahmood. "The dynamics of corporate profits." European Economic Review 33, no. 8 (October 1989): 1625–39. http://dx.doi.org/10.1016/0014-2921(89)90082-2.

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8

Antelo, Manel. "Corporate taxes with unobservable profits." Cuadernos de Economía 39, no. 110 (May 2016): 76–86. http://dx.doi.org/10.1016/j.cesjef.2016.05.002.

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9

Jenkins, Anne, and John Braithwaite. "Profits, pressure and corporate lawbreaking." Crime, Law and Social Change 20, no. 3 (October 1993): 221–32. http://dx.doi.org/10.1007/bf01308451.

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10

Khamidulin, Mikhail. "ISSUES OF ACCOUNTING AND CORPORATE LEGISLATION IRREGULARITIES." Review of Law Sciences 5, no. 2 (November 24, 2021): 13–18. http://dx.doi.org/10.51788/tsul.rols.2021.5.2./npuf7803.

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The article discusses the key problems of improving corporate governance, especially the formation of profits in Uzbekistan in accordance with the provisions (standards) of accounting and corporate governance. In this article, the inconsistencies of normative act requirements in the formation of profit, which leads to the need to calculate and display the National Accounting Standard of the Republic of Uzbekistan in the accounting, are analyzed. The problematic issues of the formation and distribution of profits, which the accounting and management personnel encounter in practice, are identified.

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11

Smolyansky, Michael. "End of an Era: The Coming Long-Run Slowdown in Corporate Profit Growth and Stock Returns." Finance and Economics Discussion Series, no. 2023-041 (June 26, 2023): 1–31. http://dx.doi.org/10.17016/feds.2023.041.

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I show that the decline in interest rates and corporate tax rates over the past three decades accounts for the majority of the period’s exceptional stock market performance. Lower interest expenses and corporate tax rates mechanically explain over 40 percent of the real growth in corporate profits from 1989 to 2019. In addition, the decline in risk-free rates alone accounts for all of the expansion in price-to-earnings multiples. I argue, however, that the boost to profits and valuations from ever-declining interest and corporate tax rates is unlikely to continue, indicating significantly lower profit growth and stock returns in the future.

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12

Najamuddin, Yunan, Laraswati Laraswati, Johan Arifin, Neni Meidawati, and Muamar Nur Kholid. "Corporate governance mechanism and profitability." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 4 (June 5, 2022): 239–45. http://dx.doi.org/10.20525/ijrbs.v11i4.1773.

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This study aims to examine the effect of corporate governance mechanisms on the percentage of profits in manufacturing companies. The population in this study is manufacturing companies in the industrial & chemical sector, which are listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The samples were selected using the purposive sampling method and resulted in 34 manufacturing companies in the industrial and chemical sectors. Data were taken from the Indonesia Stock Exchange for the 2017-2019 period. The independent variable in this study is corporate governance with a focus on the board of commissioners and the audit committee, while the dependent variable is the effect of profit percentage on manufacturing companies. This study used simple linear regression analysis. From the regression analysis in this study, the two corporate governance proxies which include the board of commissioners and the audit committee have a significant positive effect on company profits. These results provide evidence that the existence of a board of commissioners and an audit committee in manufacturing companies in Indonesia has been effectively associated with the company’s profit percentage gain.

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13

Zavyalova, Elena, and Elena Ostrovskaya. "Corporate social responsibility in Russia." SHS Web of Conferences 89 (2020): 06008. http://dx.doi.org/10.1051/shsconf/20208906008.

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Nowadays companies try to strike a balance between maximizing their profit and being socially responsible. On the one hand, a lot of scientists and economists admit that the primary goal for any company has been and still is to maximize profits of shareholders. On the other hand, some other experts believe that a company nowadays should not concentrate only on pursing profits. Some other objectives are connected with interests of stakeholders, ethical and moral behavior of a company and others. Based on the analysis of theoretical approaches, the paper offers to unify different groups and their interests and goals. The authors during the research come to the conclusion that the development of CSR in Russia is directly connected with the country’s peculiarities and at the same time all European best practices are taken into consideration and relied upon by Russian companies in terms of CSR.

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14

Hong, Nguyen Thi Phuong, Nguyen Thi Ngoc Quyen, and Doan Thi Thu Thuy. "Effects of Earnings Management to Corporate Tax Avoidance." Webology 19, no. 1 (January 20, 2022): 867–89. http://dx.doi.org/10.14704/web/v19i1/web19060.

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Among vital expenses of the company, that affect profits and shareholders value, is corporate income tax (CIT). And among ways to maximize market value, firm management consider to intervene firm profits to save tax costs to cause after tax return rate to go up to attract investment. The study purpose is analyzing effects from earnings management on tax avoidance level of listed firms on Vietnam stock market. By using multivariate regression analysis, the study results show us that when earnings management higher, the level of corporate income tax avoidance will be higher. One of the earnings management goals is to increase the rate of return after taxes in order to maximize shareholder value and attract investment. Therefore, managers will focus on adjusting profits to the most profitable and maximum income tax saving. This research studies the effect of earnings management to corporate income tax avoidance in Vietnam. To examine this relationship, we examined the impact of discretionary accruals on the effective tax rate with a sample of 496 firm – years in the period of 2016-2018. The research results find a positive relationship between earnings management and corporate income tax avoidance, i.e., the more profit-adjusting behaviors companies have through discretionary actuals, the lower the effective tax rate will be. LAst but not least, impact factors on income tax include inventory and capital intensity and firm size whereas non0imapct factors include external auditors type and leverage.

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15

Andrle, Michal. "The Present Value of Corporate Profits." IMF Working Papers 19, no. 12 (January 16, 2019): 1. http://dx.doi.org/10.5089/9781484390047.001.

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16

Butt, Umar. "Profits, financial leverage and corporate governance." International Journal of Managerial Finance 16, no. 2 (August 26, 2019): 203–23. http://dx.doi.org/10.1108/ijmf-03-2019-0091.

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Purpose The purpose of this paper is to identify the impact of governance structures in defining the relationship between profits and leverage. Design/methodology/approach The paper uses the standard design used by Fama and French (2002) and employs it under different governance structures. It is the first to identify the endogenous nature of the relationship between profits and leverage, compounded by the endogeneity of governance. The paper uses the instrumental variable (IV) technique to control for endogeneity and recommends a novel approach to control for multiple endogenous regressors. Findings The results demonstrate that firms operating under good governance verify the predictions of the trade-off theory of capital structure and that the evidence of negative relation in the literature is a subset of management inefficiency. The results are consistent after controlling for endogeneity and are robust to alternative iteration of governance. The activity in debt issuance and retirement supports the conclusion that firms with good governance structures actively seek an optimal capital structure corresponding to profits. Originality/value This study adds value to existing literature. It is the first to identify the importance of governance in defining the relationship between profits and leverage. It recognizes unaccounted endogeneity concerns and employs an inspired IV approach to control for feedback from multiple endogenous regressors. Evidence for capital structure adjustment by firms with good governance is also substantiated. Lastly, the first unqualified evidence for the trade-off model is provided.

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17

Effron, Laurie. "Corporate Profits: Critical for Business Analysis." CFA Digest 32, no. 3 (August 2002): 33–34. http://dx.doi.org/10.2469/dig.v32.n3.1113.

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18

Garcia-Feijoo, Luis. "The Degradation of Reported Corporate Profits." CFA Digest 36, no. 2 (May 2006): 63–64. http://dx.doi.org/10.2469/dig.v36.n2.4114.

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19

Ewing, Bradley T., and Mark A. Thompson. "Asymmetric mean reversion in corporate profits." Applied Economics Letters 14, no. 13 (October 2007): 935–38. http://dx.doi.org/10.1080/13504850600706271.

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20

Schmidt, Richard J. "Corporate divestiture: Pruning for higher profits." Business Horizons 30, no. 3 (May 1987): 26–31. http://dx.doi.org/10.1016/0007-6813(87)90033-4.

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21

Mizruchi, Mark S. "Corporate Profits and Cooptation.Ronald S. Burt." American Journal of Sociology 91, no. 4 (January 1986): 999–1001. http://dx.doi.org/10.1086/228367.

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22

Bachas, Pierre, and Mauricio Soto. "Corporate Taxation under Weak Enforcement." American Economic Journal: Economic Policy 13, no. 4 (November 1, 2021): 36–71. http://dx.doi.org/10.1257/pol.20180564.

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How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms. (JEL D22, H25, H26, H32, K34, L25, O23)

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23

Wu, Fengpei, Young-Seok Ock, and Xiang Su. "A New Perspective on Interpreting the Accounting Information of Listed Companies: Research on the Asset Structure Difference and Earnings Value Based on a Sustainable Development Strategic Perspective." Sustainability 15, no. 1 (December 20, 2022): 10. http://dx.doi.org/10.3390/su15010010.

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The quality of accounting information of listed companies has always been of great concern for investors, creditors, government departments, and other stakeholders. As the core component of accounting information, earnings information is essential, which is hailed as a wind vane by every stakeholder. The sustainable development strategy of companies requires companies to reasonably allocate company resources and promote the long-term and rapid development of the company. Based on the sustainable development strategic perspective, this paper takes Chinese A-share non-financial listed companies from 2007 to 2020 as a sample to study the correlation between asset structure differences and earnings value relevance. The research logic of this paper is: the corporate strategy determines the resource allocation scheme of the company, the resource allocation scheme determines the asset structure, and the asset structure determines the generation mode of profits. Therefore, there are different profit compositions, and the differences in profit compositions lead to differences in the corporate earnings value relevance. The research results show that, overall, compared to the companies with a large proportion of investment assets, the companies with a large proportion of operating assets have a stronger earnings value relevance to their net profit. From the perspective of the main composition of profits, companies with a large proportion of operating assets have a stronger value relevance to their core profits. Companies with a large proportion of investment assets have a stronger value relevance to their investment income. Listed companies’ different asset structures is an essential factor affecting the corporate earnings value relevance. Additionally, listed companies’ different asset structure results from the corporate strategic development choice, which shows that the corporate strategy affects the relevance of the corporate earnings value. This provides a new perspective for accounting information users to interpret the corporate earnings information, helps accounting information users to understand and analyze corporate financial statements more accurately, and has a particular reference significance for investment decision making.

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24

Kadhim, Thaer Najm. "INVESTIGATING RELATIONSHIP BETWEEN CHANGES IN CORPORATE GOVERNANCE CHARACTERISTICS AND PROFIT QUALITY." International Journal of Transformations in Business Management 12, no. 01 (2022): 176–90. http://dx.doi.org/10.37648/ijtbm.v12i01.010.

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The main purpose of this study is to investigate the relationship between changes in corporate governance characteristics of profit quality in companies listed on the Tehran Stock Exchange. In this study, changes in the characteristics of corporate governance include changes in the independence of the board of directors, CEO, auditor and concentration of ownership, and the Kothari (2005) model has been used to measure the quality of profits. The statistical population of the study includes 161 companies listed on the Tehran Stock Exchange and the period is from 2010 until 2015. The tests were performed at the general level of companies, small companies and large companies. The research findings indicate that in general, there is a negative and significant relationship between changes in corporate governance characteristics, i.e. changes in CEO, auditor and ownership concentration with profit quality at the general level of companies. But in large corporations, no relationship was found between changes in board independence and ownership concentration with profit quality. Also, there is a negative and significant relationship between the changes of the CEO and the auditor with the quality of profits at the level of large companies. In addition, no significant relationship was found between changes in corporate governance and profit quality at the level of small companies

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25

Noor, Syaifullah, Darmansyah Darmansyah, and Widarto Rachbini. "Analysis Of The Effect Of Corporate Social Responsibility And Corporate Governance Performance On Tax Avoidance With Profit Level As Moderation." Jurnal HARMONI: Jurnal Akuntansi dan Keuangan 3, no. 1 (May 30, 2024): 19–26. http://dx.doi.org/10.32832/jharmoni.v3i1.16097.

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This study discusses the influence of the performance of Corporate Social Responsibility and Corporate Governance on tax avoidance with a profit rate as a moderator during the 2014-2018 period of companies in agricultural sector and basic industry and chemical sectors listed on the Indonesia Stock Exchange. This study seeks to confirm similar studies in the USA and Indonesia that provide inconsistent results with one another related to earnings performance as a CSR moderation against tax avoidance, namely earnings performance strengthens the influence of CSR both when earnings are high or when they experience a decline. The results of this two previous study empirically give the impression that tax avoidance behavior is not influenced by the rate of profit, because it occurs when profits are high and when profits fall. The results of the study stated that CSR performance and the Proportion of Independent Commissioners have a positive effect on tax avoidance, and the Audit Committee has no effect on tax avoidance. While the Profit Level does not strengthen either the influence of CSR Performance, the Proportion of Independent Commissioners and the Audit Committee on tax avoidance.

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26

Malik, Srishti, and Jigisha Sharma. "Corporate Social Responsibility: A Boon to Corporate Governance." International Journal for Research in Applied Science and Engineering Technology 11, no. 8 (August 31, 2023): 2144–50. http://dx.doi.org/10.22214/ijraset.2023.55532.

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Abstract: Corporate governance refers to the system of rules, practices, processes, and structures by which a company is directed, controlled, and operated. It encompasses the relationships and responsibilities among various stakeholders, including shareholders, management, the board of directors, employees, customers, suppliers, and the broader community. Corporate Social Responsibility (CSR) refers to the ethical and moral obligations that businesses and corporations have towards society and the environment beyond just maximizing profits. CSR includes socially responsible ways to earn profits and operating a transparent business to achieve an overall social and environmental sustainability. It also includes the various activities businesses use their profits for in order to use them for various social and environmental development. The purpose of this essay is to examine the various facets of corporate social responsibility and to evaluate the roles Indian businesses have played in various CSR initiatives.Corporate social responsibility should be viewed as an essential component of a business entity's primary operation rather than just as charity. This research paper will create a theoretical framework that explicitly connects the characteristics of CSR committees, board diversity, and financial performance. It will examine the various facets of corporate social responsibility and to evaluate the roles played by companies in carrying out various CSR initiatives

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27

Fanti, Luciano, and Domenico Buccella. "Pareto-Superiority of Corporate Social Responsibility in Unionised Industries." Arthaniti: Journal of Economic Theory and Practice 19, no. 2 (October 2, 2019): 131–50. http://dx.doi.org/10.1177/0976747919865217.

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Economists believe that a firm’s engagement in Corporate Social Responsibility (CSR) is motivated by objectives beyond increasing profits. Using a duopoly framework with convex technology and an industry-wide union-setting wage at the central level, this work shows that, when owners cooperatively select a level of CSR engagement, profits under CSR are higher than under standard profit maximisation; thus, the simple self-interest of firms’ owners leads to the adoption of CSR. Moreover, the union, consumers, and the overall social welfare in the presence of CSR activities are higher than without CSR. As such, the social concerns of firms’ owners yield a Pareto-superior outcome. JEL: J51, L13, M14

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28

Sharma, Dr Nistha, and Neelakshi Kaushik. "Corporate Social Responsibility: A Perspective." Think India 22, no. 3 (September 19, 2019): 479–89. http://dx.doi.org/10.26643/think-india.v22i3.8314.

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As Corporate Social Responsibility (CSR) continues to mature, one of the paradigms shifts we’ve seen in recent years is a move towards “values”. CSR motivates companies to be ethically right by contributing socially, economically and environmentally. In 2014, government made mandatory for companies to spend 2 per cent of their three-year average annual net profit on CSR activities in each financial year, starting from Financial Year 2015. The norms are applicable to the companies with at least Rs 5 crore net profit or Rs 1,000 crore turnover or Rs 500 crore net worth. As an amendment to The Companies Act, 2013, businesses can invest their profits in areas such as education, poverty, gender equality, and hunger.

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29

Nadhifah, Maf’ul. "Pengaruh Net Profit Margin dan Current Ratio Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur Sub Sektor Plastik dan Logam." JFAS : Journal of Finance and Accounting Studies 1, no. 1 (August 25, 2020): 63–76. http://dx.doi.org/10.33752/jfas.v1i1.171.

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This study aims to examine the effect of Net Profit Margin (NPM) and Current Ratio on disclosure of corporate social responsibility (CSR). Net Profit Margin (NPM) is used by companies to determine the company's ability to achieve profits by comparing net income with sales volume. Current Ratio is used to measure a company's ability to pay its obligations. This study used 95 populations and samples from the manufacturing companies of the plastic and packaging sub-sectors listed on the Indonesia Stock Exchange as many as 75 for the period 2012-2016, with a purposive sampling method. The results of the study show that: (1) Net Profit Margin has no effect on CSR disclosure, not all companies that get high profit rates will allocate funds for corporate social responsibility programs because the profits generated will be reprocessed through asset development. (2) Current Ratio does not affect CSR disclosure.

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Effendi, Kharisya Ayu. "The Optimization of Capital Structure in Maximizing Profit and Corporate Value." Binus Business Review 8, no. 1 (May 31, 2017): 41. http://dx.doi.org/10.21512/bbr.v8i1.1678.

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The purpose of this research was to determine the optimal capital structure which could maximize profits and corporate value. The used method was quantitative descriptive analysis. Moreover, the data used was secondarydata in the Jakarta Islamic Index (JII) from 2011 to 2015. The results of this research show that companies which have optimal capital structure are in line with the trade-off theory models. The capital structure is optimal if thedebt levels are to a certain extent so that the corporate value will increase. However, if the debt limit passes the certain degree, profit and corporate value will decrease. Meanwhile, pecking order theory in this research doesnot conform and cannot be said to be optimal because of the low debt level describing the opposite result with the theory as low profits.

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31

Pramudena, Sri Marti. "Analysis on net profit earned by a company to dividend shared to investors (Case study of PT. Gudang Garam from 2014-2019)." Management Journal of Binaniaga 5, no. 01 (June 19, 2020): 25. http://dx.doi.org/10.33062/mjb.v5i01.373.

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Dividend is profits generated by the company distributed to shareholders. Dividend sharing depends not only on company profits but also on the working capital it obtains. Many companies survive and develop, but the distribution of dividends is fixed and not in line with the development of corporate profits. Thus, this study was aimed to determining the effect of the amount of capital and dividends distribution and the effect of company profits on the number of dividends. The indicator is the type of working capital used, company profits and dividends distributed to the company during the observation period. Research results show that there is no effect of working capital on dividends distributed. Keywords: Capital, Company Profit, Dividend Introduction

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32

Grossman, Nadelle. "Turning a Short-Term Fling into a Long-Term Commitment: Board Duties in a New Era." University of Michigan Journal of Law Reform, no. 43.4 (2010): 905. http://dx.doi.org/10.36646/mjlr.43.4.turning.

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Corporate boards face significant pressure to make decisions that maximize profits in the short run. That pressure comes in part from executives who are financially rewarded for short-term profits despite the long-term risks associated with those profit-making activities. The current financial crisis, where executives at AIG and numerous other institutions ignored the long-term risks associated with their mortgage backed securities investments, arose largely because those executives were compensated for the short-term profits generated by those investments despite their longer-term risks. Pressure on boards for short-term profits also comes from activist investors who seek to make quick money off of trading in stocks whose prices overly reflect short-term firm values. Yet this excessive focus on producing short-term profits runs counter to the interests of non-short-termist investors, other corporate constituents, as well as our economy and society as a whole in creating corporate enterprises that are profitable on an enduring basis. Once again, the current financial crisis provides a lens through which we can see the distressing impact-both to individual businesses as well as to the entire US community-of an excessive focus on short-term profits. I propose a solution to address this problem of short-termism. Under my proposal, directors would be required to make decisions that are in the long-term best interest of stockholders and the corporation under their fiduciary duties. I explain in the Article why I propose fixing the short-termism problem through fiduciary duties as well as how, practically, my proposal would be implemented.

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33

Smolyansky, Michael. "The coming long-run slowdown in corporate profit growth and stock returns." FEDS Notes, no. 2022-09-06 (September 2022): None. http://dx.doi.org/10.17016/2380-7172.3167.

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Over the past two decades, the corporate profits of stock market listed firms have been substantially boosted by declining interest rate expenses and lower corporate tax rates. This note's key finding is that the reduction in interest and tax expenses is responsible for a full one-third of all profit growth for S&P 500 nonfinancial firms over the prior two-decade period.

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34

Demers, David Pearce. "Corporate Newspaper Structure, Profits, and Organizational Goals." Journal of Media Economics 9, no. 2 (April 1996): 1–23. http://dx.doi.org/10.1207/s15327736me0902_1.

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35

Cziraki, Peter, Peter De Goeij, and Luc Renneboog. "Corporate Governance Rules and Insider Trading Profits*." Review of Finance 18, no. 1 (February 22, 2013): 67–108. http://dx.doi.org/10.1093/rof/rft001.

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Pesek, Joseph J. "The Shortening Time Line for Corporate Profits." Journal of Separation Science 25, no. 13 (September 1, 2002): 787. http://dx.doi.org/10.1002/1615-9314(20020901)25:13<787::aid-jssc787>3.0.co;2-r.

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Ahmad, Hamzah. "Inventory Management Analysis in Creating Corporate profits." Advances in Applied Accounting Research 1, no. 1 (January 28, 2023): 6–16. http://dx.doi.org/10.60079/aaar.v1i1.33.

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This research was conducted at PT. Ade Sultra Persada which is located on Jl. Y. Wayong ByPass Lepo-lepo, Kendari, Southeast Sulawesi. The object of this research is inventory management in creating profit that uses in addition to the period order quantity method, it also uses the last-in-first-out (LIFO) method. Sources of data used are observations and interviews of tax and accounting staff. Secondary data sources are income statements and cash flow statements, lists of assets, depreciation, and annual tax returns. The analytical method used in this research is descriptive analysis. inventory management PT. Ade Sultra Persada The gas station unit is not in accordance with the applicable Organizational Work Procedures (TKO). The fuel supply storage depot must be strategically located, in order to avoid flooding like several years ago, to anticipate the occurrence of losses caused by the fuel distribution pipe not being managed properly, it is still necessary to check periodically to avoid fuel evaporation caused by the pipe, when to fill up supplies. The fuel in the depot has not been controlled properly, resulting in the company experiencing losses or decreasing profits due to evaporation

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Ahn, Hyejin. "The Association between ESG Management and Corporate Risk-taking, and Firm Value." Korean Accounting Information Association 41, no. 4 (December 31, 2023): 127–61. http://dx.doi.org/10.29189/kaiaair.41.4.6.

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[Purpose] This study investigates the association between ESG management and corporate risk-taking, and further examines how the level of corporate risk-taking affects the relationship between ESG management and firm value. Shareholders have an incentive to maximize profits through corporate risk-taking, but ESG management monitors and suppresses the excessive risk-taking by considering the benefits of not only shareholders but also various stakeholders around the firm and pursuing transparent governance and the promotion of social value. In addition, if ESG investment(insurance-like assets) increases, the amount invested in risky investments may relatively decrease, thereby reducing overall corporate risk-taking. However, on the other hand, since ESG activities generally involve investing in sectors that do not directly generate profits, managers may actively invest in risky businesses that can secure more profits to make up for these expenditures. Because such conflicting predictions are possible, the association between ESG management and corporate risk-taking is an issue which requires empirical analysis. [Methodology] A regression analysis was performed for domestic listed firms from 2012 to 2018 using ESG evaluation ratings provided by KCGS and corporate risk-taking variables measured by standard deviation of future profit rate. Also, this study investigates the effect of the interaction term between ESG and risk-taking level to examine the impact of corporate risk-taking on the relationship between ESG management and firm value. [Findings] This study finds that the higher ESG evaluation score, the lower corporate risk-taking, and this negative relationship was significant in the governance element among the three elements of environment, social, and governance. Additionally, a significantly positive relationship between ESG management and firm value exists only when the level of corporate risk-taking is low, and there is no such relationship when the level of corporate risk-taking is high. [Implications] This study contributes to the accounting literature by showing that ESG management affects corporate risk-taking related to investment activities and that ESG management has a positive impact on firm value only when excessive risk-taking is restrained.

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ZHENG, LU, and ZONGSHI CHEN. "Who Is More Generous? The Moderating Role of Gender and Education in Chinese Corporate Philanthropy." Issues & Studies 53, no. 02 (June 2017): 1750001. http://dx.doi.org/10.1142/s1013251117500011.

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Our paper draws upon the literature of corporate financial performance and ethical decision-making to examine how corporate past profits and individual characteristics work together to influence corporate philanthropy. We refute the mediation model in the literature and propose the moderation model instead. Our analysis shows that firms’ prior financial performance is a critical determinant of corporate giving. Furthermore, being a male entrepreneur strengthens the positive relationship between firms’ past profits and corporate giving, whereas education weakens such relationship. Our study advances the research of corporate philanthropy and ethical decision-making as well.

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Branston, J. Robert, and Anna B. Gilmore. "The failure of the UK to tax adequately tobacco company profits." Journal of Public Health 42, no. 1 (February 6, 2019): 69–76. http://dx.doi.org/10.1093/pubmed/fdz004.

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Abstract Background A key driver of the global tobacco epidemic is the massive profit earned from manufacturing tobacco products despite high levels of product taxation. Two of the four major Transnational Tobacco companies are based in the UK, where there is growing evidence of corporate tax avoidance by transnational firms and where there are calls for the industry to pay more towards the harms caused by tobacco products. Objectives/Methods UK tobacco company profit and corporation tax data between 2009 and 2016 is obtained from publically available sources. The intention is not to perform a piece of forensic accounting but to establish the broad pattern of profit and taxation in order to inform consideration of tobacco product and firm taxation, and hence public health. Results Very little profit based taxation has been paid in the UK despite high levels of reported profits, both in the domestic market and globally. Conclusions The UK needs better reporting and corporate taxation standards. Tobacco companies should be made to pay more profit based taxation, such as by extending the surcharge on corporation tax currently paid by UK banks, and by making sure companies pay appropriate taxes when reorganizing corporate structures.

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Bilicka, Katarzyna Anna. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms." American Economic Review 109, no. 8 (August 1, 2019): 2921–53. http://dx.doi.org/10.1257/aer.20180496.

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In this paper, I use confidential UK corporate tax returns data to explore whether there are systematic differences in the amount of taxable profits that multinational and domestic companies report. I find that the ratio of taxable profits to total assets reported by foreign multinational subsidiaries is one-half that of comparable domestic standalones. The majority of the difference is attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits. I document how the estimated difference is related to profit shifting and show that using accounting data leads to much smaller estimates of the difference. (JEL F23, H25, H32, L25)

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Palazzo, Berardino. "Corporate Profits in the aftermath of COVID-19." FEDS Notes, no. 2023-09-08-5 (September 2023): None. http://dx.doi.org/10.17016/2380-7172.3364.

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This note documents the behavior of corporate profit margins during and in the aftermath of the pandemic. As the traditional measure of corporate profit margin is heavily affected by fiscal support and its withdrawal, it also proposes an alternative measure.

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Fanti, Luciano, and Domenico Buccella. "Profit raising entry effects in network industries with Corporate Social Responsibility." Economics and Business Letters 6, no. 3 (November 1, 2017): 59. http://dx.doi.org/10.17811/ebl.6.3.2017.59-68.

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This note investigates the possibility of profit raising entry in network industries where firms follow Corporate Social Responsibility (CSR) behaviours, showing the interaction between the network and CSR features. In particular, for high levels of the network effect, an incumbent’s profits raising entry effect occurs. The latter result is at odds with the conventional wisdom and shows another channel the preceding literature has so far not explored for the possibility of a profit raising entry.

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Singer, Samuel. "Modernizing Non-Profit Law in Canada." McGill Law Journal 68, no. 4 (October 1, 2023): 407–48. http://dx.doi.org/10.26443/law.v68i4.1365.

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Non-profit corporations benefit from significant tax subsidies, but they are largely regulated by corporate statutes rather than tax law. Recent legislative reforms in Canada have sought to modernize non-profit statutes to reflect the changing non-profit sector, with a focus on increasing accountability and fairness. Yet, despite the increasingly national reach of non-profits, governance and financial transparency requirements can differ considerably between jurisdictions. This article compares non-profit rules about directors and financial review in Alberta, British Columbia, Ontario, and federally. It demonstrates how modern non-profit law reforms make regulatory choices about governance and financial transparency requirements based on local policy priorities. The article then uses tax expenditure analysis to argue for a national perspective that considers the different regulatory burdens facing non-profits receiving the same federal tax subsidies. It finds that inconsistent rules between jurisdictions raise significant accountability and fairness concerns. For smaller non-profits, uninformed incorporation choices may result in a higher compliance burden. For non-profits seeking a lighter regulatory load, the uneven regulatory landscape may lead to jurisdiction shopping. The article argues that the increased harmonization of non-profit law across Canada is key to continuing the work of modernizing non-profit law. It concludes by identifying potential law reforms and their limitations.

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Lo, Agnes W. Y., Raymond M. K. Wong, and Michael Firth. "Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies." Journal of the American Taxation Association 32, no. 2 (September 1, 2010): 1–26. http://dx.doi.org/10.2308/jata.2010.32.2.1.

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ABSTRACT: This study examines tax, financial reporting, and tunneling incentives on the transfer pricing decisions of Chinese-listed companies. We use the relative gross profit ratios of related- and unrelated-party transactions to measure transfer pricing strategies. We find evidence supporting the view that transfer pricing is used to (i) increase a listed firm’s profits as the corporate income tax rate decreases, (ii) increase a listed firm’s profits if its management’s compensation is determined by reference to reported profits, and (iii) decrease a listed firm’s profits as the percentage of shares owned by the government increases (i.e., the tunneling effect). For those firms that face both tax and tunneling incentives we find that the incentives tend to offset each other such that there is no discernable earnings management.

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You-Hua, Chen, Nie Pu-Yan, and Yang Yong-Cong. "Effects of corporate social responsibility on food safety." Agricultural Economics (Zemědělská ekonomika) 63, No. 12 (November 30, 2017): 539–47. http://dx.doi.org/10.17221/177/2016-agricecon.

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This paper develops the theory of corporate social responsibility (CSR) in the food industry. The effects of CSR on the food industry are captured. First, we argue that CSR reduces the profits of a CSR firm under monopoly. Second, under complete information, regulation does not improve social welfare. We find that both active price regulation and active quality regulation reduce a monopolist’s profits, consumer surplus and social welfare. Finally, under incomplete information, the monopolist exaggerates quality as much as possible. With quality regulation, CSR reduces exaggerated quality in the food industry.

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Zucman, Gabriel. "Taxing across Borders: Tracking Personal Wealth and Corporate Profits." Journal of Economic Perspectives 28, no. 4 (November 1, 2014): 121–48. http://dx.doi.org/10.1257/jep.28.4.121.

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This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting to tax havens and offshore wealth are rising. I discuss the recent proposals made to address these issues, and I argue that the main objective should be to create a world financial registry.

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Krisnawati, Titin, Agung Budi Sulistyono, and Siti Maria Wardayanti. "Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dengan Kualitas Audit sebagai Variabel Intervening Perusahaan Sektor Konsumsi di BEI." IQTISHODUNA 17, no. 1 (April 27, 2021): 31–48. http://dx.doi.org/10.18860/iq.v17i1.10814.

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Companies that have good profit quality can describe good company conditions. And an independent public accountant will provide good value to the company. The purpose of this research is to examine the quality of profits affected by liquidity, profitability, leverage, corporate growth, and audit quality in consumer goods industry sector companies in IDX. This study uses explanatory research based on hypothesis testing. The data used by secondary data and samples was selected using purposive sampling methods of 24 companies, with criteria covering listing companies in IDX for a minimum of three years, not performing corporate actions such as acquisitions or mergers during the observation period, having no negative return and total equity. The analysis used is descriptive, path analysis, and hypothesis test. The results showed liquidity, profitability, leverage, and growth of companies influenced the quality of profits through quality audits.

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SUMARTA, RIAN, and AULIA ULMAH INTAN. "FAKTOR-FAKTOR YANG MEMENGARUHI PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA." Media Bisnis 12, no. 2 (January 10, 2021): 175–84. http://dx.doi.org/10.34208/mb.v12i2.922.

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The purpose of this research is to obtain the factors that affect the corporate income tax. The independent variables of this research are capital structure (DER), profitability (ROA), operating cost, net sales, commercial expense, and luquidity ratio. The dependent variable in this research is corporate income tax. In this following research, the researchers used manufacture companies listed in Indonesia Stock Exchange from 2016-2018 which had 492 data from 164 companies. Based on criteria there are 177 data from 59 companies. The data was analyzed by using multiple regression analysis with IBM SPSS 19 version. The results of this research indicated that profitability (ROA), operating cost, and net sales have influence significant toward corporate income tax Minimizing operating costs in the company can affect the profitability ratio and can increase company profits. Company profit comes from sales made by the company, profit is one of the tax objects, so that the amount of company profit can determine the amount of corporate income tax owed. However capital structure (DER), comercial expense, and liquidity ratio have no influence toward corporate income tax.

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Dolan, Catherine, and Mary Johnstone-Louis. "Re-siting corporate responsibility." Focaal 2011, no. 60 (June 1, 2011): 21–33. http://dx.doi.org/10.3167/fcl.2011.600103.

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The bottom-of-the-pyramid (BOP) approach is championed as a way to deliver both corporate profits and poverty reduction. This article explores how “the poor” are repurposed as the instruments of ethical capitalism through the archetypal BOP model—Avon Cosmetics. A harbinger of “compassionate capitalism,” Avon has long stylized its entrepreneurial opportunity as a channel to a transcendent realm of self-actualization and social transformation. The company pursues this vision through a set of discourses and calculative practices that aim to produce industrious, self-disciplined, and empowered “entrepreneurs.” However, while BOP systems like Avon may provide a viable income stream for “poor” women, the practices through which women are “converted” into enterprising subjects can confound their intended “empowerment” effects. The article suggests that while targeting the “bottom of the pyramid” may elide the distinction between the maximization of profit and the imperatives of sustainable development, devolving corporate social responsibility (CSR) to the “entrepreneurial poor” raises questions about the implications of “making poverty business.”

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