Tax avoidance: do board gender diversity and sustainability performance make a difference?

A Jarboui, M Kachouri Ben Saad… - Journal of Financial …, 2020 - emerald.com
Purpose This study aims to investigate whether board gender diversity and sustainability
performance influence tax avoidance. Design/methodology/approach The study is based on …

The role of audit quality in waste management behavior

A Saeed, MW Zafar, R Manita, N Zahid - International Review of Economics …, 2024 - Elsevier
The entire world is facing the issue of climate change. Due to rapid industrialization,
enormous waste generation is aggravating the situation. In this study, we investigate the role …

The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable

K Mouakhar, M Kachouri, R Riguen… - Recherches en Sciences …, 2020 - cairn.info
This paper aims to empirically examine how sustainability performance moderates the
relation between tax avoidance and CSR through board gender diversity. The structural …

Pengaruh Strategi Bisnis terhadap Tax Avoidance dengan Sustainability Performance sebagai Variabel Intervening

A Hendrani, MA Adhitia… - Fair Value: Jurnal Ilmiah …, 2022 - journal.ikopin.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh strategi bisnis terhadap tax avoidance
dengan sustainability performance sebagai variable intervening pada perusahaan …

Female board membership and sustainability: can they mitigate tax avoidance in Indonesia and Malaysia?

R Widuri, PA Tjahjono… - … and Social Science …, 2020 - atlantis-press.com
The objective of this study is to determine the effect of board gender diversity on tax
avoidance through sustainability performance in non-financial companies in Indonesia and …

[PDF][PDF] What a Waste: Audit Quality and Perceptions of Waste Management

A Saeed, MW Zafar, N Zahid - Available at SSRN 4367070, 2023 - papers.ssrn.com
Drawing insights from the stakeholder and legitimacy theory, we investigate the role of audit
quality in promoting sustainable waste management in firms. Using a sample of 8,100 firm …

[PDF][PDF] Is Greenwashing Efficient or Opportunistic?

I Umiyati, I Icih - conference.uis.edu.my
The demand for disclosure of sustainability performance that includes social and
environmental aspects triggers the emergence of greenwashing behavior where disclosure …

[PDF][PDF] PENGARUH KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA KEBERLANJUTAN SEBAGAI VARIABEL …

S RAHMADANI, I Puspitosari - 2023 - eprints.iain-surakarta.ac.id
This study aims to determine the effect of board of director gender diversity on corporate tax
aggressiveness and the mediation effect of sustainability performance. 84 samples selected …

[引用][C] OPERATIONAL SUSTAINABLE PERFORMANCE AND TAX AVOIDANCE: EVIDENCE FROM INDONESIA

I Umiyati, TE Putri, MS Putri - ACCRUALS (Accounting Research Journal of …, 2023