Journal articles on the topic 'Corporate'

To see the other types of publications on this topic, follow the link: Corporate.

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Corporate.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Li, Yugang, and Xiuyuan Fang. "Officials’ promotion expectation, corporate strategic deviance and corporate growth in China: The moderating effect of corporate ownership." PLOS ONE 18, no. 8 (August 25, 2023): e0284872. http://dx.doi.org/10.1371/journal.pone.0284872.

Full text
Abstract:
Government (especially local government) plays an important role in China’s economic growth, the government is made up of officials, corporates are participants and the driving force of market economy, therefore, ignoring officials may not be able to directly explain the mechanism of corporate growth. This paper intends to discover how officials’ promotion expectation may be beneficial for corporates—directly and/or indirectly via corporate strategic deviance—in terms of corporate growth. We conduct an empirical analysis of Chinese listed companies to test these arguments, the results show that officials’ promotion expectation has a significantly positive impact on corporate growth; corporate strategic deviance has a mediating effect on the relationship between officials’ promotion expectation and corporate growth; compared with non-state-owned enterprises, corporate strategic deviance has less influence on state-owned enterprises’ growth. Our research generates a more comprehensive understanding of the political stakeholders-corporate growth relationship, provides direct evidence for the positive role of officials in corporate growth and expands the mediating research of corporate growth.
APA, Harvard, Vancouver, ISO, and other styles
2

Ayu Lestari Yuliansyah, Puspita. "Corporate Social Responsibility, Good Corporate Governance, and Corporate Value." International Journal of Science and Research (IJSR) 13, no. 2 (February 5, 2024): 1729–36. http://dx.doi.org/10.21275/sr231223084252.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Bajaj, Ritu, Bhupender K. Som, and Mahima Gupta. "Enriching Academia-Corporate Loop (ACL)–A Corporate Social Responsibility Initiative." Journal of Business Theory and Practice 3, no. 2 (November 23, 2015): 224. http://dx.doi.org/10.22158/jbtp.v3n2p224.

Full text
Abstract:
<p><em>Corporate sector utilises societal resources. It is thus the duty of corporate sector to give back to the society in any form, which we know as corporate social responsibility. When we talk in this context, we generally take into account activities like educating the poor, helping old age homes, going green, reducing waste, sponsoring sports activities, giving donations etc. The problem of not getting employable manpower is a major issue of concern among the corporates. In this paper we propose a new dimension to corporate social responsibility–“Enhancing employability”. By this the Academia-Corporate Loop (ACL) can be enriched. In our study we conduct a schedule amongst white collar employees of organizations in Delhi/NCR and record their responses. On this basis, we check the acceptability of this concept in corporates’ mind and propose an action plan to bridge this gap statistically.</em></p>
APA, Harvard, Vancouver, ISO, and other styles
4

Shukla, Hitesh J. "Corporate Governance Practices by Indian Corporates." Asia Pacific Business Review 4, no. 3 (July 2008): 124–29. http://dx.doi.org/10.1177/097324700800400315.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Hasan, Md Shamimul, Normah Omar, Rashidah Abdul Rahman, and Syed Zabid Hossain. "Corporate attributes and corporate accruals." AESTIMATIO 12, no. 2015 (2015): 24–47. http://dx.doi.org/10.5605/ieb.12.2.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Dr. P. Guravaiah, Dr P. Guravaiah. "Corporate Governance and Corporate Excellence." Paripex - Indian Journal Of Research 2, no. 3 (January 15, 2012): 17–19. http://dx.doi.org/10.15373/22501991/mar2013/6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Ndegwa, James N. "An Evaluation of Quantitative Audit Materiality of Corporate Philanthropy by Kenyan Listed Firms." International Journal of Economics and Finance 10, no. 8 (July 4, 2018): 84. http://dx.doi.org/10.5539/ijef.v10n8p84.

Full text
Abstract:
There is currently no regulatory body or organized civil rights group that monitors the materiality of the cost of corporate philanthropy (CP) which has created a gap that is being exploited by many corporates to make no or insignificant donations to the public which is a potential source of conflict between the society and corporates. The current research has imported the auditing concept of quantitative audit materiality and applied it in the field of CP to test the materiality or significance of corporate philanthropy by listed firms in Kenya during the year 2013 with intention to monitor the significance of corporate philanthropy by Kenyan corporates. Purposive sampling technique was employed to select 16 out of 62 listed firms in Kenya where there was cost of corporate philanthropy reported by the firms. Descriptive statistical analysis and paired samples t-test were employed to analyses for significant or materiality of corporate philanthropy. The overall findings indicated that Kenyan firms made immaterial corporate donations with respect to their profit before tax (PBT). The study thus recommends for enactment of regulations to govern the matter of corporate donations in Kenya.
APA, Harvard, Vancouver, ISO, and other styles
8

Zhang, Leinan, Qingyan Zeng, Silin Wang, and Na Li. "Corporate Social Responsibility and Corporate Performance: A Meta-Analysis." Industrial Engineering and Innovation Management 5, no. 2 (2022): 9–22. http://dx.doi.org/10.23977/ieim.2022.050202.

Full text
Abstract:
Corporate social responsibility is an important force to increase the total social welfare and promote the sustainable development of corporates. However, there have been serious differences in the academic research on the impact of corporate social responsibility on corporate performance. Based on the previous research on corporate social responsibility and corporate performance, this study further refines the variable dimension and deeply analyzes the relationship and mechanism between them. Providing a methodologically and systematically rigorous review than prior efforts, this study conducts a Meta-analysis of 42 studies yielding a total sample size of 92863 observations. The results suggest that corporate social responsibility has a significant positive effect on corporate economic & financial performance, especially on accounting-based performance. The findings also indicate that year of publication, sample country and sample industry have moderating effect on the mean effect. These findings enrich the study of CSR and organization sustainability.
APA, Harvard, Vancouver, ISO, and other styles
9

Awwad, Mohammad Suleiman, and Abdullah Aref Abu-Karaki. "The Impact of Corporate Entrepreneurship on the Performance of Jordanian Telecom Corporates." Studies in Business and Economics 24, no. 1 (December 2021): 31–60. http://dx.doi.org/10.29117/sbe.2021.0126.

Full text
Abstract:
The Telecom sector in Jordan is highly competitive in a way that affects the performance of firms working in this sector, many solutions were provided to enhance performance, but corporate entrepreneurship as a solution to significantly improve performance still not have fully adopted, that is why this research was carried to highlight the importance of such concept to improve performance. This research was aimed at determining the impact of corporate entrepreneurship dimensions (innovation, risk-taking, proactiveness, competitive aggressiveness, and autonomy) on the performance of Jordanian telecom corporates in Jordan. Data were collected from 39 telecom corporates in Jordan. The questionnaires entail assessing the degree of corporate entrepreneurship in relation to the performance of telecom corporates in Jordan. SmartPLS 2.0 Statistical program was used to conduct descriptive and inferential statistics. The findings of the research indicated that corporate entrepreneurship dimensions (innovation, risk-taking, proactiveness, and competitive aggressiveness) positively affect the performance of Jordanian telecom corporates except for the autonomy dimension.
APA, Harvard, Vancouver, ISO, and other styles
10

Haldar, P. K. "The Changing Facets of Corporate Governance and Corporate Social Responsibilities in India and their Interrelationship." Information Management and Business Review 7, no. 3 (June 30, 2015): 6–16. http://dx.doi.org/10.22610/imbr.v7i3.1148.

Full text
Abstract:
CG and CSR can be described as two sides of the same coin. Better governance leads the corporates to behave responsibly for the wellbeing of all the stakeholders. CSR is the medium through which corporates address the large group of stakeholders. Corporate Social Responsibility (CSR) moving far ahead from its age old domain of philanthropy and charity has now reached to a new hallmark of Corporate responsiveness and action to social issues and demand for sustainability in order to advance further towards a new era of collective future action for factoring the sustainable business strategy for good governance and development of the society and its people. The recent changing in the laws in India related to CSR and CG practices in India triggers this study to determine the relationship between them and also measure the influence of governance attributes on CSR practices of Indian corporates. The BSE SENSEX companies in India are the leaders in good governance practices and also the flag bearers in carrying out major CSR activities even when the CSR was not mandatory in India. The influence of corporate board attributes like Board Size, Board independent, Chairman-CEO duality, Female representative in corporate board, multiple directorships, and Promoter and directors shareholding on Corporate Social Responsibility measured through multiple regression analysis. The results revealed that chairman-CEO duality and the present of female directors in corporate board significantly influence of CSR contribution. Before generalization of the result of study further research could be undertaken taking a large group of Indian companies and wider corporate governance variables.
APA, Harvard, Vancouver, ISO, and other styles
11

Nyagadza, Brighton, Ernest Kadembo, and Africa Makasi. "conceptual model of corporate storytelling for branding." Communicare: Journal for Communication Studies in Africa 39, no. 2 (October 6, 2022): 25–48. http://dx.doi.org/10.36615/jcsa.v39i2.1519.

Full text
Abstract:
The purpose of this conceptual paper is to ascertain the relationship between corporate storytellingfor branding and internal stakeholders’ perceptions of the corporate brand. The paucity of existingknowledge found in reviewing a variety of literature sources relating to corporate brand storytellingspurred the authors into carry out the research. The link between themes and elements of corporatestories for branding and strategies for impression management indicates that these elementsrelate to audiences’ perceptions of the corporate brand. From the literature review, there is a linkbetween elements of corporate stories for branding (such as corporate personalities, corporateactivities, corporate values, and corporate associations) and internal stakeholders’ perceptionsand emotional attachment to a corporate brand. Corporate management needs to actively involveinternal stakeholders in developing corporate stories for branding as this is crucial in creatingpositive corporate brand perceptions. The study contributes to the body of knowledge by allowinglisted corporates to maximise the effectiveness of their corporate stories for branding in shapingthe internal stakeholders’ corporate brand perceptions. The paper suggests a conceptual modelfor depicting the relationship between corporate storytelling for branding and internal stakeholders’corporate brand perceptions.
APA, Harvard, Vancouver, ISO, and other styles
12

Li, Linru, Xiaofei Li, and Meng Zhang. "The Exit Threat of Non-controlling Major Shareholders and Corporate Financial Risk." Highlights in Business, Economics and Management 5 (February 16, 2023): 693–703. http://dx.doi.org/10.54097/hbem.v5i.5280.

Full text
Abstract:
Corporate governance plays a crucial part in corporate financial risk but the traditional means of corporate governance are limited. The means of corporate governance based on the exit threat of non-controlling major shareholders have been paid more and more attention. Based on this, this paper selects the China's A-share non-financial listed corporates from 2011 to 2021 as samples to explore the relationship between the exit threat of non-controlling major shareholders and corporate financial risk. It is found that exit threat can lower the financial risk of corporates; the reduction effect is more significantly for large scale and state-owned companies; high ownership concentration and high return on assets can strengthen the reduction effect of the exit threat on financial risk. This paper confirms the governance role of exit threat, and provides a new way to reduce financial risk for companies.
APA, Harvard, Vancouver, ISO, and other styles
13

Joo, Se-Hwan, and Yun-Seok Hur. "The Impact of Corporate Environmental Factors on Green Supply Chain Management and Corporate Performance." Journal of Korea Trade 27, no. 6 (December 31, 2023): 47–64. http://dx.doi.org/10.35611/jkt.2023.27.6.47.

Full text
Abstract:
Purpose - This study is intended to identify the relationship between corporate environmental factors and corporate performance to respond to trade market dynamics caused by climate change. This research is performed with the hypotheses that proposes the use of green supply chain management has an impact on environmental factors and corporate performance. Design/methodology - Based on previous research, the team investigates factors and variables, and conducted empirical study. This research paper performs factor analysis such as reliability and validity and structural equation model using SPSS 27 and AMOS 26 to test hypotheses and study model. Findings - This research paper sets environmental regulations, government support, and corporate cultures as corporates’ environmental factors and analyzes green supply chain management and corporate performance, which results in the similar findings to previous research, however new insight also comes out. Environmental regulations alone cannot have a direct impact on corporates’ environmental performance and government support has no impact on green supply chain management and corporate performance. Originality/value - Previous research focuses on the past’s environmental regulations and corporate cultures. On the other hand, this study analyzes nowadays environmental regulations and various government support. In addition, this research paper studies in consideration to overall circums- tances, whereas the previous research deals with ESG and green supply chain management separately. In other words, the recent green trends and factors are applied to this study analysis.
APA, Harvard, Vancouver, ISO, and other styles
14

Farnsworth, Kevin, and Gary Fooks. "Corporate Taxation, Corporate Power, and Corporate Harm." Howard Journal of Criminal Justice 54, no. 1 (January 5, 2015): 25–41. http://dx.doi.org/10.1111/hojo.12112.

Full text
APA, Harvard, Vancouver, ISO, and other styles
15

Abratt, Russell, and Nicola Kleyn. "Corporate identity, corporate branding and corporate reputations." European Journal of Marketing 46, no. 7/8 (July 20, 2012): 1048–63. http://dx.doi.org/10.1108/03090561211230197.

Full text
APA, Harvard, Vancouver, ISO, and other styles
16

Onetti, Alberto. "Turning open innovation into practice: trends in European corporates." Journal of Business Strategy 42, no. 1 (November 1, 2019): 51–58. http://dx.doi.org/10.1108/jbs-07-2019-0138.

Full text
Abstract:
Purpose The purpose of this paper is to present an overview of the current practices in “corporate-startup collaboration” and “Open Innovation” (OI) in Europe. OI has increasingly become mainstream. A growing number of European corporates are adopting OI approaches to innovate and benefit from a more agile business environment. As Henry Chesbrough – the father of OI – finds out, there is “no single best model for engagement”. It highly depends on the goals that companies want to achieve. Models and approaches of corporate-startup collaboration are continuously evolving. A study of the variety of their effective-implementations in a real business context is therefore beneficial. Design/methodology/approach For the purpose of this research, the authors analyzed the European corporates that are considered as “innovation leaders” according to “SEP Europe’s Corporate Startup Stars” annual ranking. According to experts’ evaluations, these companies represent the most advanced case studies in open innovation. The paper analyses the experience of 31 European large corporates implementing effective corporate-startup collaboration. The research approach is exploratory and descriptive. Findings By adopting a practitioner-oriented perspective, the authors contribute to shed new light on how European corporates adopt OI and internalize arising innovations across organizational boundaries. Six key areas of OI activities have been identified and compared based on required resources’ commitment. Nearly all of the corporates have implemented low-commitment strategies such as organizing one-off startup events and/or sharing free resources with startups. By contrast, only a limited number of corporates engaged actively through acquisitions (M&A), which requires the highest level of commitment. Startup procurement and investments seem to be the most effective approaches to startup-corporate collaboration, while corporate accelerators and innovation outposts are adopted by only nearly half of the companies considered. Research limitations/implications Although the research is not a comprehensive survey, it is useful to identify current and future trends of successful corporate-startup collaboration as well as best practices by European leading companies working at the forefront of OI. Practical implications This study provides evidence of the main trends in corporate-startup collaborations, both opening up their innovation processes for mutual benefits. The results have important implications both for corporates and policy makers since the study also highlights the main barriers that hinder successful corporate-startup collaborations. Although many of the analyzed corporates report to have introduced “startup-friendly procedures” – including shortening payments times, simplification of vendor registration and qualification process – the vast majority of companies still need to be educated about the opportunities and benefits arising from Open Innovation (OI). This is particularly true for mid-size companies and small and medium-sized companies that based on some preliminary evidences have not yet fully engaged in open innovation due to limited resources and lack of ability to understand the disruption threats posed by recent technology and market evolution. Originality/value To date, there is little evidence on current practices of “Open Innovation” and “corporate-startup collaboration” in Europe. Only recently, large European corporations have concretely started to engage with startups. This paper attempts to shed new light on this so-far under-explored issue.
APA, Harvard, Vancouver, ISO, and other styles
17

Koernia, Mellany, and Ari Dewi Cahyati. "The Impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable." Journal of Auditing, Finance, and Forensic Accounting 10, no. 1 (April 3, 2022): 27–43. http://dx.doi.org/10.21107/jaffa.v10i1.13299.

Full text
Abstract:
This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The data used in this study is secondary data, namely the annual report obtained from www.IDX.co.id and the corporate governance perception index report obtained from The Indonesian Institute for Corporate Governance. The number of samples is 46 data with the technique of taking using the purposive sampling method. The findings of this study demonstrate that the Corporate Governance variable has no impact on Intellectual Capital Disclosure, Leverage and Profitability variables have a negative and significant impact on Intellectual Capital Disclosure, the company Size variable cannot moderate the relationship linking Corporate Governance and Intellectual Capital Disclosure, and the company Size variable can strengthen the relationship linking Leverage and Profitability on Intellectual Capital Disclosure. This study can be implemented by corporates to analyze the role of corporate governance, leverage, and profitability on intellectual capital disclosure with company size as a moderating variable and is expected to be a reference in policy making by corporates management to increase its intellectual capital.disclosure.
APA, Harvard, Vancouver, ISO, and other styles
18

Zhang, Jiahui. "ESG, Digital Transformation and Corporate Innovation." Advances in Economics, Management and Political Sciences 101, no. 1 (July 25, 2024): 7–15. http://dx.doi.org/10.54254/2754-1169/101/20241940.

Full text
Abstract:
ESG has now become an important topic in sustainable development. To explore how ESG affects corporate innovation, and what the role played by digital transformation is in the relationship, we employ the fixed effect model for analysis, utilizing data from A-share listed data between 2012 and 2021. In further analyses, it was tested whether the type of pollution in the industry and the corporate ownership property had an impact on the association between ESG and corporate innovation capacity. According to the empirical evidence, we know that (1) ESG has a significantly positive impact on corporate innovation capability. (2) ESG has a significantly positive effect on corporate digital transformation. (3) Digital transformation plays a mediating effect between corporate ESG and corporate innovation capability. (4) According to the heterogeneity analysis, we know that ESG of non-state-owned corporates plays a greater role in promoting corporate innovation capability; ESG of non-heavily polluted industries plays a greater role in promoting corporate innovation capability.
APA, Harvard, Vancouver, ISO, and other styles
19

Zhang, Jiahui. "ESG, Digital Transformation and Corporate Innovation." Advances in Economics, Management and Political Sciences 105, no. 1 (July 25, 2024): 7–15. http://dx.doi.org/10.54254/2754-1169/105/20241940.

Full text
Abstract:
ESG has now become an important topic in sustainable development. To explore how ESG affects corporate innovation, and what the role played by digital transformation is in the relationship, we employ the fixed effect model for analysis, utilizing data from A-share listed data between 2012 and 2021. In further analyses, it was tested whether the type of pollution in the industry and the corporate ownership property had an impact on the association between ESG and corporate innovation capacity. According to the empirical evidence, we know that (1) ESG has a significantly positive impact on corporate innovation capability. (2) ESG has a significantly positive effect on corporate digital transformation. (3) Digital transformation plays a mediating effect between corporate ESG and corporate innovation capability. (4) According to the heterogeneity analysis, we know that ESG of non-state-owned corporates plays a greater role in promoting corporate innovation capability; ESG of non-heavily polluted industries plays a greater role in promoting corporate innovation capability.
APA, Harvard, Vancouver, ISO, and other styles
20

Karnama, Ahmad, and Ricardo Vinuesa. "Organic Growth Theory for Corporate Sustainability." Sustainability 12, no. 20 (October 15, 2020): 8523. http://dx.doi.org/10.3390/su12208523.

Full text
Abstract:
This paper introduces a theory for the evolution of corporates in which the growth and sustainability strategies are developed simultaneously. Since the introduction of corporate sustainability, it has been seen an extra cost for risk mitigation and making “compensating” positive impact. The world has reached a tipping point of volatility, mainly due to climate change but also due to the emergence of COVID-19, therefore the applicability of existing corporate structures is under question and this poses high risk to the existence of our planet. On the other hand, the technology cost for sustainable investment has reached parity in comparison with non-sustainable alternatives. Therefore, our proposed Organic Growth Theory introduces a step-by-step approach so that corporates can grow and be profitable without compromising the ability of future generations to meet their needs. It is concluded that a new structure for corporates, called founcorps, would be required to direct corporates to evolve into being a responsible legal entity.
APA, Harvard, Vancouver, ISO, and other styles
21

Khandwalla, Pradip N., and Kandarp Mehta. "Design of Corporate Creativity." Vikalpa: The Journal for Decision Makers 29, no. 1 (January 2004): 13–28. http://dx.doi.org/10.1177/0256090920040102.

Full text
Abstract:
Globalization has created immense competitive pressures on corporates. In order to survive and prosper, organizations in the Third World need to redesign themselves for corporate creativity, i.e., for high rates of sustained and successful technological as well as non-technological innovations. This paper provides several examples of how deregulation of the West's airlines industry in the decade of the 1980s stimulated its corporate creativity. It then reviews the literature on the organizational design for corporate creativity to derive a model of the corporate's organizational design requirements for copious and successful innovations. The model proposes that, for superior corporate creativity in a regime of intensifying environmental pressures, the organization needs to choose the following: i) innovation-friendly business strategies; ii) organizational structure; iii) top management style; iv) middle management practices; and v) effective modes of managing innovations. These choices would lead to innovational success, which, in turn, would confer competitive excellence on the organization. This paper reports a test of the model through questionnaire-based data on 65 Indian corporates collected from late 1999 to early 2003. Data were gathered from an average of five top and senior level executives from each corporate on 6-point scales, and each scale was anchored by a statement at each extreme. All the responses from each organization were averaged for each rated scale and converted into a percentage score for the organization. The scales were grouped for aggregation into: i) environmental pressure; ii) innovations-supportive strategic management; iii) innovations-supportive top management style; iv) innovations-supportive organizational structure; v) innovations- supportive managerial practices and culture; vi) effective management of innovations; vii) corporate innovational success; and viii) corporate competitive excellence. The data were secured for the situation ‘now’ and three years earlier and this enabled the computing of changes in each study variable. The data indicated that change in effective mangement of innovations was the strongest predictor of change in innovational success which, in turn, was the greatest predictor of change in competitive corporate excellence. In order to identify the major strategic choices in the face of high versus low environmental pressure, cluster analysis was performed on the data from the 30 highest scoring corporates on environmental pressure and the 30 lowest scoring corporates on environmental pressure. It revealed that, regardless of environmental pressure, organizations that chose to adopt an organizational design compatible with high corporate creativity outscored those organizations that did not choose such a design in terms of both innovational success and competitive excellence. The data also indicated that organizational design for corporate creativity may yield far better performance when change in environmental pressure is modest than when it is large. The reason may lie in differential rates of the diffusion of innovations in high versus low pressure environments. High pressure environments may induce a more rapid diffusion of innovations. The faster the institution-alization of innovations in an industry, the lower, or less durable, may be the competitive advantage conferred on the innovating organization. This paper strongly recommends the following: Managers should redesign their organizations for higher corporate creativity. The core curriculum of MBA programmes needs to incorporate values, competencies, and management concepts that can nurture organizational creativity. Specifically, this paper provides suggestions to practising managers for enhancing corporate creativity which are as follows: Conduct a diagnosis of the design of your organization and identify the items where the gaps with the model are large. Form a cross-functional team to tackle each major gap area. Review the recommendations of the team and identify action points for implementation. Institutionalize a culture of brainstorming for novel and effective solutions and a number of specific innovation-friendly practices.
APA, Harvard, Vancouver, ISO, and other styles
22

Mangai, Alamelu. "Corporate Social Responsibility in A Changing Business Scenario." Asian Journal of Managerial Science 1, no. 2 (November 5, 2012): 44–49. http://dx.doi.org/10.51983/ajms-2012.1.2.1104.

Full text
Abstract:
The Corporate Social Responsibility towards employees have been considerably changed due to the aggressive cross border movements of business. This paper presume that the Corporate Social Responsibility towards employees will strengthen further in the coming days notwithstanding the widespread contractual employment culture. The Corporate Social Responsibility towards shareholders will, as per this paper, drastically change thanks to the collaps of enron, worldtel and our local boy sathyam. The Corporate Social Responsibility towards the customers will also witness wide changes thanks to the consumer movement and consumerism. Since the government across the world expect more form corporates, Corporate Social Responsibility towards government will also change.
APA, Harvard, Vancouver, ISO, and other styles
23

Pratama, Andre, and Ruhul Fitrios. "The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable." Indonesian Journal of Economics, Social, and Humanities 3, no. 2 (August 13, 2021): 85–95. http://dx.doi.org/10.31258/ijesh.3.2.85-95.

Full text
Abstract:
This research aims to prove and analyze the impact of green corporate social responsibility (CSR) on company value and the role of the audit committee as a moderating variable. The population is all corporates exist on the Indonesian Stock Exchange (IDX) during 2015-2019. The study used purposeful sampling and obtained as many as 125 companies. The analysis methods used are simple linear analysis and moderate regression analysis. Finding research show that green CSR affects corporate value, and the audit committee can ease correlate between green corporate social responsibility and corporate value.
APA, Harvard, Vancouver, ISO, and other styles
24

Moore, Geoff. "Corporate character, corporate virtues." Business Ethics: A European Review 24 (August 2015): S99—S114. http://dx.doi.org/10.1111/beer.12100.

Full text
APA, Harvard, Vancouver, ISO, and other styles
25

Bataeva, B. S., and A. V. Vavilina. "Corporate Transparency, Corporate Social Responsibility and Corporate Governance." Izvestiya of Saratov University. New Series. Series Economics. Management. Law 14, no. 1(1) (2014): 54–60. http://dx.doi.org/10.18500/1994-2540-2014-14-1-1-54-60.

Full text
APA, Harvard, Vancouver, ISO, and other styles
26

Huang, Chi-Jui. "Corporate governance, corporate social responsibility and corporate performance." Journal of Management & Organization 16, no. 5 (November 2010): 641–55. http://dx.doi.org/10.1017/s1833367200001784.

Full text
Abstract:
AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.
APA, Harvard, Vancouver, ISO, and other styles
27

Huang, Chi-Jui. "Corporate governance, corporate social responsibility and corporate performance." Journal of Management & Organization 16, no. 5 (November 2010): 641–55. http://dx.doi.org/10.5172/jmo.2010.16.5.641.

Full text
Abstract:
AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.
APA, Harvard, Vancouver, ISO, and other styles
28

Balmer, John M. T. "Advances in corporate brand, corporate heritage, corporate identity and corporate marketing scholarship." European Journal of Marketing 51, no. 9/10 (September 12, 2017): 1462–71. http://dx.doi.org/10.1108/ejm-07-2017-0447.

Full text
Abstract:
Purpose This article introduces the special symposium entitled “Advances in corporate brand, corporate heritage, corporate identity and corporate marketing scholarship” and provide a synopsis of the five articles constituting this symposium. By means of context, this article celebrates the anniversaries of four marketing milestones apropos the formal introduction of the corporate brand concept (1995), the formal introduction of the corporate heritage notion (2006), the first special edition (in this journal) devoted to corporate identity (1997) and the formal introduction of the corporate marketing philosophical approach (1998). The latter – corporate marketing – can be viewed as a revolution in marketing thought by noting that mutually beneficial company–stakeholder relationship can be based on corporate identities and corporate brands are not restricted to products and/or services. Design/methodology/approach Taking a retrospective, this paper explains the four marketing milestones detailed above and notes the revolutionary notion of corporate marketing. All of the aforementioned have meaningfully advanced marketing scholarship over the last 20 years. Findings This study provides 18 reflections of developments with the corporate brand and corporate identity fields. It also shows the seminal importance of European Journal of Marketing (EJM) special editions on the territory dating back to 1997. Practical implication This paper discusses how corporate identity, corporate branding, corporate heritage, corporate identity and corporate marketing have, increasingly, become mainstream marketing concerns. Originality/value In marking these milestones, this celebratory EJM symposium comprises cutting-edge scholarship on the aforementioned areas, penned by renowned and prominent scholars from Australia, England, Germany and the USA.
APA, Harvard, Vancouver, ISO, and other styles
29

Mu, Youying, Chengzhuo Duan, Xin Li, and Yongbo Wu. "A Monitoring Method for Corporate Environmental Performance Based on Data Fusion in China under the Double Carbon Target." Sustainability 15, no. 12 (June 11, 2023): 9391. http://dx.doi.org/10.3390/su15129391.

Full text
Abstract:
The production and operation of corporates have a significant impact on the environment, and it is crucial for corporates to operate in an environmentally friendly manner, especially in the context of the China double carbon target. Corporate environmental performance refers to the degree of impact on the environment and the degree of contribution to environmental protection by corporates in their business activities. Our study conducted an assessment and early warning system for corporate environmental performance by monitoring seven typical corporate environmental performance variables, including the green asset ratio (Gra), the proportion of environmentally friendly products (Pefp), and cash flow for environmental protection to total assets ratio (ECF), of 2718 non-financial listed corporates in China’s A-share market. The dataset comprised empirical data from the CSMAR database and multi-scale measurements collected by us. Among data-driven monitoring methods, deep learning is widely applied due to its powerful automatic feature extraction abilities. However, multi-time scale data is often encountered in industrial ecology-related data, as the different underlying physical quantities of various data result in inconsistent sampling rates. Multi-time scale data are incomplete and asymmetrical, making it difficult for traditional models to use directly for corporate ecological monitoring. In this article, an improved CNN-LSTM monitoring model based on data fusion is proposed to address this issue. This method employs unified vectorization processing to transform incomplete multi-time scale data into uniform complete data. An end-to-end diagnostic model is constructed to simultaneously optimize feature extraction and monitoring. In a multi-time scale corporate monitoring model, CNN can mine hidden features of data, while LSTM can further capture the time dependence of underlying time series. Compared to manual feature extraction that relies on prior knowledge, the proposed model can learn more effective data features. The effectiveness of the method has been demonstrated through empirical data experiments, which is beneficial for corporates in the context of double carbon emissions, providing a method for regulating corporate ecological indicators.
APA, Harvard, Vancouver, ISO, and other styles
30

Khilukha, Oksana Anatoliivna. "CORPORATE GOVERNANCE AND THE UKRAINIAN CORPORATE ENTERPRISES DEVELOPMENT." SCIENTIFIC BULLETIN OF POLISSIA 2, no. 3(11) (2017): 103–7. http://dx.doi.org/10.25140/2410-9576-2017-2-3(11)-103-107.

Full text
APA, Harvard, Vancouver, ISO, and other styles
31

Sagatova, Muborak. "CORPORATE RELATIONS AND SOME COMMENTS ON CORPORATE AGREEMENT." Journal of Social Research in Uzbekistan 02, no. 01 (February 1, 2022): 31–41. http://dx.doi.org/10.37547/supsci-jsru-02-01-04.

Full text
Abstract:
In this article, the author analyzes the concept of corporate relations and a corporate agreement from a scientific theoretical and practical point of view. He also analyzed the development of corporate relations in the Republic of Uzbekistan, taking into account the opinions of civil society scientists, and proposed to include provisions on corporate agreements in the current legislation.
APA, Harvard, Vancouver, ISO, and other styles
32

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
33

GAUTAM, DEVANG. "Corporate Personality and Lifitng of the Corporate Veil." Paripex - Indian Journal Of Research 3, no. 1 (January 15, 2012): 92–94. http://dx.doi.org/10.15373/22501991/jan2014/27.

Full text
APA, Harvard, Vancouver, ISO, and other styles
34

Sharma, Jai Prakash. "Corporate Governance Failure: A Case Study of Satyam." Indian Journal of Corporate Governance 3, no. 2 (July 2010): 136–75. http://dx.doi.org/10.1177/0974686220100204.

Full text
Abstract:
Corporate Governance has become prominent over the last two decades as many countries witnessed corporates succumbing to questionable corporate policies and unethical practices, setting in motion reforms through codes and standards on corporate governance. India too had had its share of corporate scams. The recent fraud in Satyam has shattered the dreams of various investors, shocked the government and regulators alike and led to questioning the accounting practices of statutory auditors and corporate governance norms. Unethical business conduct, cooking of books of accounts, questionable role of audit committee, flawed ownership structure and other major governance flaws were noticed in the collapse of Satyam. As in USA, UK and other countries, India too needs similar kind of corporate governance reforms. Even though corporate governance mechanisms cannot prevent unethical activity by top management completely, but they can at least act as a means of detecting such activity before it is too late.
APA, Harvard, Vancouver, ISO, and other styles
35

Singh, R. P. "Corporate Governance: A Futuristic Model." Vision: The Journal of Business Perspective 2, no. 2 (July 1998): 29–33. http://dx.doi.org/10.1177/09722629x98002002006.

Full text
Abstract:
The role of public sector undertakings, after India attained independence, as envisaged by political leaders and industrialists in a “mixed economy” was that of providing infrastructure facilities like power, telecom, roads, basic industries, etc. and thereby contribute towards the economic development of the country. The private sector, on the other hand, was to cater to the demand created by the rapid pace of industrialisation. However, liberalisation has led to the Indian economy integrating itself with the world economies, and corporates have to change their mind set. The compulsion for survival in such a scenario has led the Indian corporates to refocus their attention on Corporate Governance. In the case of public sector the issues of corporate governance relate to empowered internal governance, narrowing down multiple accountabilities and restructuring the system of checks and balances. It is in this context that the role and constitution of the Board assumes significance. Boards must be able to function independently and must comprise professionals who have a pragmatic approach. For effective corporate governance it is necessary to institutionalise ethics in the organisation culture.
APA, Harvard, Vancouver, ISO, and other styles
36

Pramardhikasari, Ellensia, and Indira Januarti. "ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)." JURNAL AKUNTANSI DAN AUDITING 15, no. 2 (October 6, 2019): 138–49. http://dx.doi.org/10.14710/jaa.15.2.138-149.

Full text
Abstract:
The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.
APA, Harvard, Vancouver, ISO, and other styles
37

Supriyanto, Edi. "PENGARUH MODERASI SIZE TERHADAP HUBUNGAN ANTARA FAMILY CONTROL DENGAN NILAI DAN KINERJA PERUSAHAAN." Jurnal Ekonomi dan Bisnis 16, no. 1 (January 1, 2015): 40. http://dx.doi.org/10.30659/ekobis.16.1.40-47.

Full text
Abstract:
This study investigates how family control affects the corporate values and performances.Then, We also test the effect of size moderation on relation between family control affects the corporate values and performances. The respondents are all of the corporates that listed in Jakarta Stock Exchanges (JSX) on 2004 until 2007. Purposive sampling is used to choosed data’s or samples. This study only gets 30 corporates of services from of them. Regresy Linier is used to analyzed this data’s, but before it we done classics assumption test. The result shows that variable of family control directly has not positive effect to the corporate values and performances. It is evidenced by statistic analysis with t-value -0,044 and level of significance about 0,816 for the first hypothesis and with t-value 0,156 and level of significance about 0,412 for the second hypothesis. It is not support prior research by Barontini dan Caprio (2005). The test of size moderation gets result that the corporate values and performances are effected by size of corporates. It’s evidenced by level of significance about 0.00.Keywords : Agency Theory, Family Control, Firm Value, Firm Performance.
APA, Harvard, Vancouver, ISO, and other styles
38

Liu, Dayong, and Yunpeng Cai. "PEER EFFECT OF CORPORATE R&D INNOVATION FROM THE PERSPECTIVE OF UNCERTAINTY." Journal of Business Economics and Management 24, no. 2 (June 8, 2023): 315–35. http://dx.doi.org/10.3846/jbem.2023.19047.

Full text
Abstract:
Based on external uncertainty environment and R&D innovation wave background, this paper explores the impact of information noise caused by economic policy uncertainty and the peer effect on corporate R&D innovation activities, using the multiple regression method and the quarterly data of listed Chinese companies from 2010 to 2020, the influencing mechanism and boundary condition of economic policy uncertainty on the peer effect of corporate R&D were analyzed. Results show that there is a significant peer effect at the industry level in the R&D innovation behavior of corporates, with said effect and the uncertainty of economic policies both significantly stimulate the R&D innovation activities of corporates. The imitation learning path of peer effect is obviously targeted, and corporates in the same industry prioritize corporates with comparative advantages in the industry. Economic policy uncertainty and peer effect also present a certain selection effect on corporate R&D innovation, possibly further enabling corporates with better operating conditions to gain greater market share and gradually eliminate corporates with low R&D innovation ability. The conclusions help decision makers use the peer effect to implement incentive policies and optimize management.
APA, Harvard, Vancouver, ISO, and other styles
39

Fang, Kang, Li Zheng, and Ningning Zhai. "The peer effects of corporate poverty alleviation behavior: Empirical evidence from China." PLOS ONE 19, no. 7 (July 15, 2024): e0304252. http://dx.doi.org/10.1371/journal.pone.0304252.

Full text
Abstract:
This study explores the peer and economic effects of corporate poverty alleviation behavior. Using the data of A-share non-financial listed corporates in Shanghai and Shenzhen of China from 2016 to 2020, the empirical analysis of this study finds that: corporate poverty alleviation behavior has significant peer effects; the guidance of local poverty alleviation policies weakens the peer effects of corporate poverty alleviation behavior; compared to private enterprises, the poverty alleviation behavior of the peer firms has a more significant impact on state-owned enterprises; and corporate poverty alleviation behavior can result in the backflow of economic benefits and achieve the organic unity of economic and social benefits. The purpose of this paper is to explore the peer effects of corporate poverty alleviation behaviors through empirical analysis using available public data. The results of the study not only increase the motivation of corporate to participate in poverty alleviation from a peer effects perspective, but also reveal key factors for sustaining corporate poverty alleviation behaviors.
APA, Harvard, Vancouver, ISO, and other styles
40

Mouly Potluri, Rajasekhara, and Zelalem Temesgen. "Corporate social responsibility: an attitude of Ethiopian corporates." Social Responsibility Journal 4, no. 4 (October 3, 2008): 456–63. http://dx.doi.org/10.1108/17471110810909867.

Full text
APA, Harvard, Vancouver, ISO, and other styles
41

Li, Pengchong, Zixuan Chen, and Xiang Li. "A Study of Institutional Investors' Shareholding and Corporate Risk-Taking." Highlights in Business, Economics and Management 5 (February 16, 2023): 431–38. http://dx.doi.org/10.54097/hbem.v5i.5119.

Full text
Abstract:
This paper analyzes the relationship and impact of stress-resistant institutional investors and stress-sensitive institutional investors on institutional investors' shareholding on corporate risk-taking, using a sample of A-share listed companies in Shanghai and Shenzhen from 2011 to 2020. It was found that (1) the shareholding ratio of stress-resistant institutional investors was negatively related to the level of corporate risk-taking; (2) while the shareholding ratio of stress-sensitive institutional investors was not significantly related to the level of corporate risk-taking. Studying the impact of institutional investor shareholding on corporate risk-taking, and implementing effective measures to improve the level of corporate risk-taking will help corporates to develop healthily and the economy to grow steadily.
APA, Harvard, Vancouver, ISO, and other styles
42

Kalola Rimaben A, Kalola Rimaben A., and Chauhan Lalit R. Chauhan Lalit R. "Corporate Governance." Indian Journal of Applied Research 1, no. 6 (October 1, 2011): 157–59. http://dx.doi.org/10.15373/2249555x/mar2012/54.

Full text
APA, Harvard, Vancouver, ISO, and other styles
43

Jain, Vikas, and Dr G. N. Purohit Dr. G. N. Purohit. "Corporate Planning." International Journal of Scientific Research 2, no. 1 (June 1, 2012): 118. http://dx.doi.org/10.15373/22778179/jan2013/41.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Hasabnis, Gayatri. "Research Partnership Between Academic Institutions and Corporate sector." Journal of Global Economy 16, no. 2 (June 1, 2020): 18–30. http://dx.doi.org/10.1956/jge.v16i2.652.

Full text
Abstract:
As the industry is growing and at the same time educational institutions and organisations or Universities are also emerging. So, the needs are inevitably coming into the picture. Needs of what? So, the answer is the needs of companies and the need for education. As per the report from World Economic Forum, the Educational needs and Corporate needs are bouncing in a cycle. As the educational needs provide the corporates fulfilments and corporate needs provide educational fulfilments. Since there are many reports and discussions talking about the needs of each of the sectors not only private or public but of corporate and educational. As there is Public-Private Partnership for some needs, some benefits and for some growth. Thus, it is also important for this century to understand and apply the needs and benefits coming out of educational and industrial needs. There is a significant contribution of many researchers, authors, writers, professors, corporate officers, faculty members, business developers and entrepreneurs to elaborate on the uses and implications of an educational and industrial partnership. The research on 'Academic and corporate sector research partnership' seeks the needs, benefits, relationships and roles. It includes the case studies and data analysis about the achievements, and methods which are used to emphasize the importance of partnerships between the educational institutions and the corporate sector. There are many national and international partnerships which have been seen in many corporate world and educational institutions. There are many different ways to generate revenue, investments, Startups, Technology, new innovations, Commercialization and business development. Research that can give you empirical evidence or connect with the gap between one or two things. Under these particular partnerships, there is always a big debate about whether academic research fulfils the need of corporates or whether corporate research can fulfil the requirements of academic institutions. There have many positive and negative opinions on both kinds of research. But ultimately both the research is needed to establish the partnerships for a new innovation or for a new idea of business that can be beneficial for both the academics and corporates. The research is based more on the findings that how new innovative ideas are welcomed to establish new partnerships among academics and corporates to create jobs, business and entrepreneurship in this global world.
APA, Harvard, Vancouver, ISO, and other styles
45

Andersen, Sophie Esmann, and Trine Susanne Johansen. "Corporate citizenship: Challenging the corporate centricity in corporate marketing." Journal of Business Research 131 (July 2021): 686–99. http://dx.doi.org/10.1016/j.jbusres.2020.12.061.

Full text
APA, Harvard, Vancouver, ISO, and other styles
46

Gunawan, Juniati, and Devica Pratiwi. "Corporate Social Responsibility, Corporate Governance, and Corporate Financial Performance." Indonesian Management and Accounting Research 16, no. 1 (December 28, 2020): 49–70. http://dx.doi.org/10.25105/imar.v16i1.7887.

Full text
Abstract:
This paper aims to analyze the influence of corporate social responsibility disclosures (CSRD) by corporate governance (CG) as a moderating variable on corporate financial performance (CFP). The CSRD were measured by the United Nations Environment Programme (UNEP) items and CG practices were evaluated by the Corporate Governance Perception Index (CGPI). The sample of 108 annual reports from 2011 to 2014, which were listed in the ‘Indonesia Most Trusted Companies Awards’ were analyzed through 2012 to 2015 SWA magazine. The moderated regression test was applied to analyze the corporate social responsibility disclosure (CSRD) to CFP, moderated by CG. The CFP were proxied by return on assets (ROA) and return on equity (ROE). This study reveals that CSRD has a significant positive influence to the company's ROA and ROE, and CG has been found weakening the relation between CSRD in influencing the ROA and ROE.
APA, Harvard, Vancouver, ISO, and other styles
47

VALOR, CARMEN. "Corporate Social Responsibility and Corporate Citizenship: Towards Corporate Accountability." Business and Society Review 110, no. 2 (June 2005): 191–212. http://dx.doi.org/10.1111/j.0045-3609.2005.00011.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
48

Kim, Dong-young, and JeongYeon Kim. "Effects of Corporate Social Responsibility and Governance on Its Credit Ratings." Scientific World Journal 2014 (2014): 1–6. http://dx.doi.org/10.1155/2014/305452.

Full text
Abstract:
This study reviews the impact of corporate social responsibility (CSR) and corporate governance on its credit rating. The result of regression analysis to credit ratings with relevant primary independent variables shows that both factors have significant effects on it. As we have predicted, the signs of both regression coefficients have a positive sign (+) proving that corporates with excellent CSR and governance index (CGI) scores have higher credit ratings and vice versa. The results show nonfinancial information also may have effects on corporate credit rating. The investment on personal data protection could be an example of CSR/CGI activities which have positive effects on corporate credit ratings.
APA, Harvard, Vancouver, ISO, and other styles
49

Aryani, Farida. "DAMPAK PERTUMBUHAN WAJIB PAJAK BADAN DALAM MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN BADAN DI ERA COVID-19 PADA KANTOR PELAYANAN PAJAK PRATAMA SEKAYU KABUPATEN MUSI BANYUASIN." Jurnal Ilmiah Akuntansi Rahmaniyah 5, no. 2 (August 15, 2022): 184. http://dx.doi.org/10.51877/jiar.v5i2.226.

Full text
Abstract:
This research is a descriptive research with analysis technique using calculation illustrated using charts to analyse the growth effects of corporate tax payer in increasing income tax receipt during Covid-19. The purpose of this research is to know the growth effects of corporate tax payer in increasing corporate income tax receipt during Covid-19 at KPP Pratama Sekayu Muba Regency. The data used is the corporate tax payer data registered and pay corporate income tax also the target and corporate income tax receipt realization from 2019-2021. The result of this research shows the growth of corporate tax payer increases significantly from 2019, that is in 2020 is 9.17% and in 2021 is 74.07%, thus during 2019-2021 the amount of corporate tax payer increases 83.24%. The increasing of corporate income tax receipt in 2020 gives negative effect to the corporate income tax receipt because the amount of income tax receipt realization during 2020 decreases 34.56%. This happens because the government sets the social distance policy to decrease Covid-19, thus some corporates stop their operation and cannot pay the tax. Meanwhile in 2021 the corporate income tax receipt realization is 95.49%. This shows that the increase of the tax payer amount gives positive effect to the increase of corporate income tax receipt 52.45%. This is caused by the tax amnesty policy and tax incentive as well as social distancing policy given, so that the economy of citizen is considered normal.
APA, Harvard, Vancouver, ISO, and other styles
50

M. Shamimul, Hasan, Hossain Syed Zabid, and Abdul Rahman Rashidah. "Corporate governance and corporate accruals: The situation in Bangladesh." AESTIMATIO 9, no. 2014 (2014): 90–111. http://dx.doi.org/10.5605/ieb.9.5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography