Code of ethics and workers' communication policies: The role of corporate governance

Furlotti, Katia; Mazza, Tatiana

doi:10.1002/csr.2024

Cited by 8 publications

(5 citation statements)

References 88 publications

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“…Effective agency theory-based governance can help ensure that tax avoidance strategies do not undermine the company's long-term sustainability or conflict with shareholders' interests (Arifah & Arieftiara, 2021). It reinforces the importance of transparent communication, accountability, and alignment with the company's overall objectives, as guided by agency theory principles, to maintain a healthy and productive relationship between shareholders and management in the context of tax management practices (Furlotti & Mazza, 2020). The fifth hypothesis of this study's moderation test demonstrates that Institutional Ownership does not moderate the link between TCAP on ETR and the decision to avoid taxation.…”

Section: Figure 4 Heteroscedasticity Test Resultsmentioning

confidence: 96%

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

Dharmayanti,

Yetmi,

Atichasari

et al. 2024

jak

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This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance

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Section: Figure 4 Heteroscedasticity Test Resultsmentioning

confidence: 96%

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

Dharmayanti,

Yetmi,

Atichasari

et al. 2024

jak

View full text Add to dashboard Cite

show abstract

“…Rodriguez-Dominguez et al (2009) studied the influence of independence and the presence of female members on the board in promoting and hindering the creation of a code of ethics. Furlotti and Mazza (2020) confirmed the close association between board governance and CCE as their study found that the board of directors’ independence is positively related to code of ethics policies related to communication with employees.…”

Section: Literature Surveymentioning

confidence: 85%

Code of Conduct for Top Management and Board: An Exploratory Study on Indian Listed Firms

Subramanian

Kulkarni

2022

Asia-Pacific Journal of Management Research and Innovation

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In the late 2000s, the Indian market regulator made it mandatory for the listed Indian companies to have a code of conduct for the board members and the top management. However, no significant study has been done to understand the content of the code of conduct documents. This article does an exploratory analysis of the content of the listed Indian firms’ code of conduct document. We hand-collected the corporate code of ethics (CCE) documents of the top 100 listed Indian firms (excluding financial service firms) and analysed the content using a structured instrument and arrived at an index. Our analysis found that ‘conduct on behalf of the firm’ and ‘conduct against the firm’ are the parameters on which the CCE contents focused on. We found significant differences in the content CCE of Indian firms based on the controlling ownership category. However, there were no differences between the CCE content of the firms across industries.

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“…Table 4 shows the results of the effect of Halal certification on disclosure index. To implement this analysis, we use multivariate regression analysis which allows us to test whether more than one independent variable and more dependent variables are linearly related (Furlotti & Mazza, 2020; Secinaro et al, 2020; Shauki, 2011). Regression investigation suggests a significant and positive relationship between Halal certification and disclosure index.…”

Section: Resultsmentioning

confidence: 99%

Halal certification impact on firms' corporate social responsibility disclosure: Evidence from the food & beverage sector in Italy

Secinaro

Radwan

Calandra

et al. 2021

Corp Soc Responsibility Env

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This paper aims to investigate the relationship between Halal certification and corporate social responsibility (CSR) disclosures in Italian food and beverage companies.We employ an explorative method using content analysis, followed by chi-square test, correlation analysis, and a multivariate regression to address the research objectives. We find a relationship between being a Halal or non-Halal company and CSR disclosures. Additionally, there is a significant and positive relationship between Halal certified CSR firms' disclosure index and return on investment. The paper reveals that companies with Halal certificates have a greater tendency towards CSR. The results are relevant for academics and practitioners. To the best of our knowledge, our paper strengthens the discussion on halal certification and CSR scientifically. Additionally, our results are useful for practitioners as managers and entrepreneurs, to understand halal certification's value and its link with the environmental, economic and social space.

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Code of ethics and workers' communication policies: The role of corporate governance

Cited by 8 publications

References 88 publications

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

Code of Conduct for Top Management and Board: An Exploratory Study on Indian Listed Firms

Halal certification impact on firms' corporate social responsibility disclosure: Evidence from the food & beverage sector in Italy

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