The factor of war as a threat to sustainable development and a challenge for corporate social responsibility

S Korol, O Sobchuk, O Bielova… - Business: Theory and …, 2024 - btp.vilniustech.lt
The purpose of the study is to analyze the practice of involving multinational companies in
achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG …

Risk-oriented strategic management accounting in Ukraine

O Fomina, S Semenova, O Moshkovska… - … Theory and Practice, 2023 - journals.vilniustech.lt
In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of
effective management, a higher degree of integration of risk management and strategic …

The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022

YHO Sagala, H Pangaribuan, HL Siagian - Jurnal Mantik, 2024 - iocscience.org
In the era of globalization, corporate financial management has become increasingly
complex. Effective financial management, particularly in tax planning, is crucial for …

Transfer Pricing Regulations and Tax Compliance among Nigerian Companies

GB ADEYEYE, ALK BALE, OO Iredele… - Global Journal of …, 2022 - gja.unilag.edu.ng
This study investigates the effectiveness of transfer pricing regulations of 2018 and tax
compliance among Nigerian companies. The main objective of the study is to examine how …

The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of …

DW Nugroho, U Sunarsih… - Jurnal Pamator: Jurnal …, 2023 - journal.trunojoyo.ac.id
This research delves into the multifaceted relationships between Transfer Pricing, Leverage,
Profitability, Profit Management, and Tax Avoidance, with the moderating influence of …

Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk

RAH Rahmat, MA Ramdhany… - Atestasi: Jurnal Ilmiah …, 2023 - jurnal.feb-umi.id
This study highlights the consequence of tax optimization, regulatory compliance, and
environmental risk index on the likelihood of transfer pricing in Indonesia's property, real …

Non-current asset restoration costs upon cancellation of martial law in Ukraine

M Kuzub, O Romashko, T Ihnatenko… - Social and Legal …, 2023 - sls-journal.com.ua
The need to conduct a study on accounting for the costs of restoring non-current assets after
the lifting of martial law in Ukraine is urgent. This need has arisen as a result of the extensive …

Risk-Oriented Strategic Management Accounting in Ukraine

Y Manachynska, O Fomina, S Semenova… - 2023 - rps.chtei-knteu.cv.ua
In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of
effective management, a higher degree of integration of risk management and strategic …

El plan beps de la ocde y la fiscalización tributaria en el contexto Peruano

SJM Avalos - Arandu UTIC, 2024 - uticvirtual.edu.py
Objetivo: Determinar la importancia del Plan BEPS de la OCDE en las fiscalizaciones
tributarias realizadas a los principales contribuyentes. Método: El nivel de investigación es …

[PDF][PDF] The Effect of Fund Transfer Pricing on Brazilian Bank Branch Performance

VB de Castro, R Morch - researchgate.net
Financial institutions have implemented fund transfer pricing in response to demands from
regulatory bodies to better manage their risk and as part of their cash-pooling strategies. For …