The purposes of this research were to study the relationship between intellectual capital and firm performance, and the relationship between intellectual capital and firm performance which was moderated by sustainability disclosure. The accounting firm's performance was measured by return on assets (ROA), and the market firm's performance was measured by Tobin's Q. Sustainability data were collected according to GRI Standards. The intellectual capital was measured by value-added intellectual capital (VAIC). The sample included 185 firms from three industries; agriculture and food, technology, and service industry listed on the Stock Exchange of Thailand from 2018 to 2020. The results showed that intellectual capital had a positive relationship with accounting performance and market performance. When the moderating role of sustainability disclosure was examined, it was found that sustainability disclosure positively moderated the relationship of value-added intellectual capital (VAICTM) on market performance (Tobin’s Q) at a significance level of .05. The results showed that intellectual capital influenced firm performance and enhanced firm efficiency, particularly when firms paid attention to sustainability disclosure.
This study examined the influence of corporate governance disclosures for tax evasion planning of 216 Thai companies listed on the Stock Exchange of Thailand. Data were collected from good corporate governance reports, corporate social responsibility report, sustainability disclosures, annual report (form 56-1), annual financial statements, and notes to the financial statements in 2018. Quantitative research method was considered appropriate for this study using Multiple Linear Regression for data analysis. The results revealed that the good corporate governance disclosures based on the eight principles of 2017 have a positive influence on tax evasion planning from reduction in net accounting profit and net taxable profit, and calculation of tax ratio (TXO) per cash flow from operation (CFO) (74%), at statistically significant level 0.01. The size of good corporate governance disclosures has an influence on tax evasion planning at statistically significant level 0.01. Good corporate governance principles of 2017 in this study have an influence on the tax evasion planning from reduction in net accounting profit and net taxable profits. By disclosing corporate governance information based on the eight principles of good corporate governance 2017, listed companies can be seen with fair practice in avoiding tax evasion as well as enhancing a company's image of transparency and reliability.
Protecting ecological and human health ⅢA clean and healthy environment Ⅲ Improving community well-being Conserving natural and cultural values across the landscape Ⅲ Protecting and restoring biodiversity Ⅲ Protecting Aboriginal cultural heritage ⅢManaging and improving the reserve system Ⅲ Sustainable public use of the reserve system Sustainable consumption, production, resource use and waste management Ⅲ Improving resource conservation Ⅲ Government leadership in sustainability A credible, efficient and effective organisation ⅢOne integrated DEC Ⅲ DEC organisational performance Finance Ⅲ Department of Environment and Conservation Ⅲ Environment Protection Authority Ⅲ Stormwater Trust Ⅲ Waste Fund AppendicesCompliance index DEC contact details The Hon. Bob Debus Minister for the Environment Parliament House Macquarie Street Sydney Dear Minister It is my pleasure to forward to you for presentation to the New South Wales Parliament the first Annual Report of the Department of Environment and Conservation (DEC), covering the period 1 July 2003 to 30 June 2004.The report has been prepared in accordance with the provisions of the Annual Reports (Departments) Act 1985, the Annual Reports (Statutory Bodies) Act 1984 and the Public Finance and Audit Act 1983. However, provision of the report has been delayed as DEC was unable to obtain a final audit opinion of our accounts until February 2005, due to complications associated with the establishment of DEC. Although we arranged for advice to be provided to the Treasurer, no formal extension of time was sought, as the likelihood of delay was not known until the period within which such extension may be approved had expired.DEC has taken all possible steps to ensure the timely delivery of its first annual report. Our report on operations was completed to schedule, and DEC's financial statements were delivered to the Auditor General on time.The DEC consolidated financial statements received an unqualified opinion from the Auditor General although the complications referred to above have resulted in a qualified audit opinion of the Environment Protection Authority (EPA) accounts, which form part of the consolidated DEC accounts for 2003-04. The qualified audit opinion is not a reflection of financial exposure, but relates to presentation of accounts, arising from the establishment of DEC. This issue is addressed in the financial statements provided in the body of this report. Yours sincerely LISA CORBYN Director GeneralThe images on the front cover reflect the Department's 10 focus areas, which form the basis of this report -see pages 10-11 for more information.
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