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Wyszukujesz frazę "environmental uncertainty" wg kryterium: Temat


Wyświetlanie 1-3 z 3
Tytuł:
The effect of environmental uncertainty on tax avoidance with corporate governance as a moderator
Autorzy:
Felia, Donelia
Sambuaga, Elfina Astrella
Powiązania:
https://bibliotekanauki.pl/articles/18104680.pdf
Data publikacji:
2023-09-28
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Tematy:
corporate governance
tax avoidance
environmental uncertainty
Opis:
The study aims to examine the effect of environmental uncertainty on tax avoidance and the moderating effects of corporate governance. Data collection uses secondary data derived from the financial statements and annual reports of companies listed on the Indonesia Stock Exchange for the period of 2017–2019, using the S&P Capital IQ database. The population of this study consists of 80 companies with an observation period of 3 years. Thus, the total of research observations is 240, obtained by the purposive sampling method. The results showed that environmental uncertainty negatively affects tax avoidance. The indicators of corporate governance, which is an independent board of commissioners, can strengthen the relationship between environmental uncertainty and tax avoidance, while audit quality is proven to weaken the relationship between environmental uncertainty and tax avoidance.
Źródło:
Journal of Management and Financial Sciences; 2023, 47; 51-69
1899-8968
Pojawia się w:
Journal of Management and Financial Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Relationship between Environmental Uncertainty and Enterprise Performance. A Fuzzy-Set Analysis
Autorzy:
Kwiotkowska, A.
Gębczyńska, M.
Powiązania:
https://bibliotekanauki.pl/articles/2064981.pdf
Data publikacji:
2018
Wydawca:
STE GROUP
Tematy:
environmental uncertainty
firm performance
fuzzy-set analysis
SME
Opis:
The purpose of this paper is to explore causal complexity in the relationship between environmental uncertainty and firm’s performance. Due to complexity in the external and internal environment, the relationship between environment and firm performance rests not only on a single attribute but on the interrelation and complementarities between multiple characteristics such as firm features and external factors. This study examines the influence of a firm’s specific characteristics and the dimensions of environmental uncertainty on the company’s performance. Fuzzy-set qualitative comparative analysis is used to analyze data collected via questionnaires from 58 Polish small and medium enterprises (SMEs). The results suggest that characteristics of the general business environment, as well as the firm-specific characteristics all matter to firm performance. In addition, our findings clearly demonstrate that the determination of high firm performance is underpinned by substantial interdependence among the selected conditions and complexity. Therefore, any particular condition may have a different or even opposite effect on the outcome depending on the presence or absence of other conditions. Based on this, we conclude that external environmental uncertainty characteristics, with the dimensions of competitive intensity, technological turbulence and market/demand turbulence, are not as important as the other conditions for high-performing firms. The study offers a new perspective on the relationship between environmental uncertainty and firm performance with its systematic comparative analysis of complex cases. It identifies different combinations of conditions (paths) leading to a high firm performance.
Źródło:
Multidisciplinary Aspects of Production Engineering; 2018, 1, 1; 809--816
2545-2827
Pojawia się w:
Multidisciplinary Aspects of Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Verification of the Calculation Assumptions Applied to Solutions of the Acoustic Measurements Uncertainty
Autorzy:
Batko, W.
Bal, R.
Powiązania:
https://bibliotekanauki.pl/articles/176297.pdf
Data publikacji:
2014
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
environmental noise control
statistical analysis
acoustic measurement
uncertainty
Opis:
The assessment of the uncertainty of measurement results, an essential problem in environmental acoustic investigations, is undertaken in the paper. An attention is drawn to the – usually omitted – problem of the verification of assumptions related to using the classic methods of the confidence intervals estimation, for the controlled measuring quantity. Especially the paper directs attention to the need of the verification of the assumption of the normal distribution of the measuring quantity set, being the base for the existing and binding procedures of the acoustic measurements assessment uncertainty. The essence of the undertaken problem concerns the binding legal and standard acts related to acoustic measurements and recommended in: ‘Guide to the expression of uncertainty in measurement’ (GUM) (OIML 1993), developed under the aegis of the International Bureau of Measures (BIPM). The model legitimacy of the hypothesis of the normal distribution of the measuring quantity set in acoustic measurements is discussed and supplemented by testing its likelihood on the environment acoustic results. The Jarque-Bery test based on skewness and flattening (curtosis) distribution measures was used for the analysis of results verifying the assumption. This test allows for the simultaneous analysis of the deviation from the normal distribution caused both by its skewness and flattening. The performed experiments concerned analyses of the distribution of sound levels: LD, LE, LN, LDWN, being the basic noise indicators in assessments of the environment acoustic hazards.
Źródło:
Archives of Acoustics; 2014, 39, 2; 199-202
0137-5075
Pojawia się w:
Archives of Acoustics
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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