Literatura académica sobre el tema "Tax agressiveness"
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Artículos de revistas sobre el tema "Tax agressiveness"
Pratama, Arie. "TAX AGRESSIVENESS IN FAMILY FIRMS: CAN CORPORATE GOVERNANCE MITIGATE IT?" Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 3, n.º 1 (30 de marzo de 2021): 1–18. http://dx.doi.org/10.28932/jafta.v3i1.3282.
Texto completoDewi Novitasari, Siska, Eko Madyo Sutanto y Faiz Rahman Siddiq. "The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness". Accounting and Finance Studies 2, n.º 3 (28 de julio de 2022): 114–30. http://dx.doi.org/10.47153/afs23.4052022.
Texto completoWiralestari, Wiralestari. "DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING?" Jurnal Akuntansi 9, n.º 3 (30 de diciembre de 2019): 219–26. http://dx.doi.org/10.33369/j.akuntansi.9.3.219-226.
Texto completoRachmawati, Nurul Aisyah y Ana Fitriana. "The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness". ACCRUALS (Accounting Research Journal of Sutaatmadja) 5, n.º 01 (29 de marzo de 2021): 38–53. http://dx.doi.org/10.35310/accruals.v5i01.606.
Texto completoSidiq, Asah Wiari y Gumawang Dwi Prasetyo Adji. "Pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Ukuran Perusahaan terhadap Agresivitas Pajak". Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) 2, n.º 02 (16 de agosto de 2023): 226–35. http://dx.doi.org/10.34152/emba.v2i02.830.
Texto completoFramitha, Dien Sefty, Nana Umdiana y Elsa Amelia Ristia Depi. "The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable". JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 10, n.º 1 (5 de enero de 2023): 110–27. http://dx.doi.org/10.30656/jak.v10i1.5553.
Texto completoHidayat, Kholid, Arles P. Ompusunggu y H. Suratno H. Suratno. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)". JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, n.º 2 (12 de marzo de 2018): 39–58. http://dx.doi.org/10.34204/jiafe.v2i2.543.
Texto completoWarsono, Warsono y Yuli Ardianto. "Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia)". Jurnal Manajemen dan Bisnis Indonesia 2, n.º 2 (1 de febrero de 2015): 236–49. http://dx.doi.org/10.31843/jmbi.v2i2.52.
Texto completoAlexander, Nico y Silvy Christina. "The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management". Accounting and Finance Review (AFR) Vol. 2 (4) Oct-Dec 2017 2, n.º 4 (21 de diciembre de 2017): 40–45. http://dx.doi.org/10.35609/afr.2017.2.4(5).
Texto completoNurfauziah, Tiya y Sari Rusmita. "The Effect of Pharmaceutical Manufacturing Sector Company Characteristics on Tax Aggressiveness". Asian Journal of Economics, Business and Accounting 23, n.º 19 (16 de agosto de 2023): 97–108. http://dx.doi.org/10.9734/ajeba/2023/v23i191075.
Texto completoTesis sobre el tema "Tax agressiveness"
Schepens, Sébastien. "Trois essais sur les conséquences et les enjeux stratégiques relatifs aux choix de la structure et de la composition du conseil d’administration". Electronic Thesis or Diss., Valenciennes, Université Polytechnique Hauts-de-France, 2023. http://www.theses.fr/2023UPHF0026.
Texto completoThis doctoral thesis in the field of accounting and management sciences, more specifically corporate governance, focuses on the relationship between the structure and composition of the board of directors and strategic issues for listed companies.In addition to a chapter dedicated to the construction of a theoretical and conceptual framework for this research, three empirical articles are proposed to assess the possible effects and consequences related to the choice of board structure and composition.Based on a sample of 210 French listed companies over the period 2015-2019, the first empirical article shows that board size and its degree of independence significantly affect the financial performance of the most indebted companies. This article aims to draw attention to how important it is to consider board structure decisions with respect to firms' long-term debt levels with a view to optimising their financial performance.Based on an identical sample, but covering the period 2015-2020, the second article highlights the fact that tax aggressiveness is not a source of stock market value creation. It also shows that the size of the board has a positive effect in the fight against tax aggressiveness, while its degree of independence has a negative effect. The purpose of this article is to qualify, at least as far as the technical issue of aggressive taxation is concerned, certain recommendations regarding the independence of directors and to highlight the positive consequences of a large board.Finally, the third and last article compares the impact of board cultural diversity on the financial and ESG performance of the largest listed companies in France (CAC40) and Sweden (OMX30) for the period 2018-2022. The results show that board cultural diversity has a negative effect on ESG performance only for Swedish companies, but an a priori positive effect on financial performance for French companies. The Swedish companies seem to suffer from cultural diversity, while the French companies seem to benefit from it. The interest of this article lies in highlighting a significant moderating effect of national culture, but also a significant stake related to board composition, in particular regarding cultural diversity
Kung, Ming-Hung y 龔洺弘. "Tax Agressiveness Between Family Firms and Non-Family Firms". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/d92s6v.
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