Corporate governance is a field that is attracting great attention in the world due to its
importance to the destiny of enterprises. More importantly, in the context of escalating …

In this study, we examine the valuation effect of ESG performance using a sample of 895
European companies. The misvaluation of the company is determined by the ratio of its …

Changes in stock prices that occur in the primary and non-primary consumer goods sectors
cause companies to want to manipulate earnings to reflect the company's performance. This …

This study aimed to identify the effect of e-commerce and sustainability reporting on tax
avoidance and firm performance, as well as determining whether organizational culture acts …

Purpose This paper aims to investigate the direct and indirect links between good corporate
governance (GCG) and firm value using corporate social responsibility (CSR) as a …

Beginning with classical theories on finance, such as the capital structure theory, the trade-
off theory of capital structure, and the pecking order theory, the literature shows a negative …

The relationship between corporate tax planning (CTP) and corporate social responsibility
(CSR) is complex, with various perspectives, and a detailed scientific analysis of this …

The phenomenon of a low tax rate results in endless jobs. A low tax rate is our collective
responsibility. It cannot only be borne by the government or only blamed on taxpayers. The …

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA)
and the readability of financial statements. This is a quantitative research using Ordinary …

This study examines the effect of related party transactions (RPTs) on pretax profit margin
(PPM). It analyzes the moderating effect of audit quality and firm size based on a large panel …