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4.034  Articles
1 of 404 pages  |  10  records  |  more records»
AbstractOrientation: Executive remuneration remains a controversial topic. A major concern is the perceived misalignment of executive remuneration with company performance. Key performance indicators (KPIs) represent the strategic focus areas that drive a... see more

This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By ... see more

Executive compensation is an essential element of a corporate governance system and an issue of public concern and academic debate. However, the existing literature on executive compensation has primarily focused on the United States, Unite... see more

This study examines the effect of CEO compensation incentives on corporate tax avoidance. Unlike prior literature that assumes a monotonic relation between executive compensation incentives and tax avoidance, we find a non-linear relation between the two.... see more

This is the second article in a series exploring the empirical evidence arising from the increasing use of certain executive compensation best practices. The first article, “How Good Are Our ‘Best Practices’ When It Comes to Executive Compensation?” summa... see more

AbstractOrientation: The relationship between Chief Executive Officer (CEO) remuneration and organisation performance has been a topic of close scrutiny, especially since the global financial crisis. Optimal contracting relies on the premise that effectiv... see more

With a Fourth Industrial Revolution making inroads, encompassing all sectors of the industry with numerous concepts of disruptive technology such as Artificial Intelligence, Blockchain, Virtual and Augmented Reality, Internet of Things (IoT), Robotics and... see more

Tax avoidance is tax evasion efforts to comply with taxation and use strategies in the field of taxation that are used . This study has purpose to determine the influence of executive incentive, corporate risk, and corporate governance against tax avoidan... see more

Digitalization has brought some changes in the commercial field as well as in every field. It has removed the international borders and introduced the concept of electronic commerce, which enables easy trade in the electronic environment. In this study, i... see more

1 of 404 pages  |  10  records  |  more records»