This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this are disclosure social responsibility, company profitability, while dependent variable is aggressiveness as measured by effective rate (ETR). population amounted 18 plantation sub-sector companies listed Indonesia Sto...

The aim of this study was twofold: a) to test the mediation role of attachment between parenting practices and aggressiveness, and b) to clarify the differential role of mothers and fathers with regard to aggressiveness. A total of 554 adolescents (330 girls and 224 boys), ages ranging between 16 and 19, completed measures of mothers' and fathers' parenting practices, attachment to mother and t...

Aggression is a process, and aggressiveness is a feature of character. This article contains comprehensive data about Aggressiveness in Sport Questionnaire, that comprises three scales: 1) „Goahead” i.e. persistently pursue a goal regardless of appearing obstacles 2) „Tripping someone up” person characterized by this kind of aggressiveness has no scruples, is interested only in his or her own b...

Motivated by the availability of high-frequency data on trading activity, this paper proposes the use of order aggressiveness as a metric to evaluate the usefulness of accounting information. I test, through an analysis of order aggressiveness, whether earnings announcements of firms listed on the Italian Stock Exchange limit order book have information content. I estimate an ordered probit rel...

Aim of this research is to suggest indicators, based on social network analysis, that distinguish superficial, idiosyncratic and strategic verbal aggressiveness. Two classes of an adult education school (at secondary level) in a prison have been selected as network samples (A class = 23 and B class = 12 prisoners). Complete network analysis has been applied, using standardized questionnaires. T...

This study aims to obtain empirical evidence regarding the effect of company characteristics on level tax aggressiveness. The aggressiveness is measured by effective rate (ETR). Company in this are represented leverage, capital intensity, inventory and liquidity. population all companies engaged real estate property listed Indonesia Stock Exchange (IDX) for 2015-2019 period. study's finding tha...

Tax aggressiveness is an action to manipulate the amount of taxable profit or save tax costs that should be paid by company. The factor influences it mainly cost, because greater company's through capital intensity and inventory intensity, will reduce burden. Aggressive actions tend carried out large companies. purpose this study was determine how much impact firm size, on aggressiveness. resea...

BACKGROUNDS Basal cell carcinoma affects areas of the body that have been exposed to the sun, and this disorder has different clinical and histopathologic presentations. Some of these forms have a higher potential of local aggressiveness, while others have a lower potential. Langerhans cells actively participate in the skin immune system. OBJECTIVES To quantitatively evaluate the number of La...

Tax aggressiveness is an act of manipulating taxable income by companies through tax planning, both legally, namely advoidance, and illegally, evasion. The company's goal carrying out to minimize the burden making it legal, illegal or both. This study aims examine influence fixed asset intensity, inventory leverage, liquidity company size on in property real estate sector listed Indonesia Stock...