Explanipedia

ESG Policy Intensity and Green Innovation: The Moderating Roles of Organizational Slack and Managerial Environmental Awareness Open

Enze Gan, Eunmi Tatum Lee · 2025

While the link between Environmental, Social, and Governance principles and corporate outcomes is widely examined, a significant gap exists in understanding how the intensity of national ESG policies translates into firm-level green innova…

Two-Tier Network Embeddedness, Heterogeneous Resource Acquisition, and Firms’ Breakthrough Innovation: The Moderating Effect of Digitalization Open

Xin Jin, Yinan Yu, Min Zhang, Chun-Wu Chen, Yuanheng Li · 2025

Promoting breakthrough innovation is a critical strategy for overcoming technological bottlenecks and addressing “chokepoint” challenges, especially for emerging economies. This paper constructs a two-tier innovation network comprising col…

Knowledge spillover of innovation: Entrepreneurial difference Open

David B. Audretsch, Maksim Belitski · 2025

Profitability and Capital Intensity: Moderating Role of Debt Financing Open

Abdulazeez Y. H. Saif-Alyousfi, Abdullah Alsadan, Hassan Alalmaee · 2025

This study investigates the relationship between capital intensity, debt financing, and profitability in non-financial firms in Oman over the period 2012–2022. Using a robust panel dataset of 76 firms, the research explores how capital str…

Intellectual Capital, Absorptive Capacity and Innovation Capacity in Startups in Brazil Open

Rafael Bavaresco Bongiolo, Clarissa Carneiro Mussi, Carlos Ricardo Rossetto, Gabriel Cremona Parma, Gisele Mazon , et al. · 2025

This research aims to examine the association between intellectual capital, absorptive capacity and both incremental and radical innovation in startups. The empirical relationship between these constructs has yet to be extensively studied,…

Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan Open

Nurul Fatimah Aziz, Fefri Indra Arza · 2025

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in the F&B sector listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. The impact …

THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE Open

A. A. Istri Agung Maharani, Feliana Wulansari, Syiva Salwa Yumna, Mohamad Zulman Hakim, Dewi Rachmania , et al. · 2025

This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using …

New approaches to assessing the intensity of competitive load in female collegiate volleyball: rally intensity Open

V. M. Terent'ev, Elizaveta Terent'eva, Viktor Nikitushkin · 2025

The purpose of the study is to examine the process of competitive preparation in volleyball based on the analysis of intensity zones of competitive load during rallies. Research methods and organization. An analysis of scientific and metho…

Corporate Social Responsibility and Firm Performance: Investigating the Role of Management Innovation Through Marketing Intensity Open

Freeman Brobbey Owusu, Dafydd Mali, Adil Elfakir, Hafez Abdo, Albert Acheampong · 2025

This study investigates the relationship between Corporate Social Responsibility (CSR) and firm performance using panel data from 716 Chinese firms listed on the Shanghai and Shenzhen Stock from 2013 to 2019. It further examines the role o…

Analysis of the Inverted “U” Relationship Between R&D Intensity and Green Innovation Performance: A Study Based on Listed Manufacturing Enterprises in China Open

Ling Wang, Yuyang Si · 2025

Environmental innovation represents a pivotal pathway toward achieving energy efficiency improvements, carbon footprint reduction, and ecological sustainability enhancement. The research investigates Chinese manufacturing enterprises liste…

Exporting Through Complexity: The Indirect Influence of Higher Education on Export Intensity Open

Shenghua Zou · 2025

This study examines the socioeconomic determinants of trade performance, with a particular focus on tertiary education, export structure, export intensity, and GDP. The research intention is to figure out whether a country's advantage in h…

COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Open

Dwi Oktaviani, Dhea Aprilia, Rifska Febriyani, Mohamad Zulman Hakim, Imam Hidayat , et al. · 2025

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exch…

The Effect of Profitability and Dividends on Capital Intensity Moderated by Corporate Social Responsibility Open

Kesumawati Kesumawati, María Magdalena, Herlin Tundjung Setijaningsih · 2025

Capital intensity is crucial for enhancing competitiveness in Indonesia’s manufacturing sector, yet the influence of financial and non-financial factors remains underexplored. This study aims to examine the direct and simultaneous effects …

Competition intensity among car-hailing platforms in Japan Open

Hiroki Noguchi, Makoto Chikaraishi, Masaaki Fuse · 2025

With the rapid growth of the car-hailing platform (CHPF) industry in Japan, regulators face the challenge of effectively managing competition to prevent market saturation or insufficient platform availability. A clear understanding of the …

The Impact of Technological Innovation on Carbon Emission Intensity: Policy Perspectives from China's Provincial Panel Data Open

Danlu Zhang, Xin Zong · 2025

Accelerating technological innovation and constructing a green and low-carbon economic development system is crucial for China to realize carbon emission reduction and then reach the goal of "double carbon"。 Utilizing data from 30 province…

Navigating competitiveness in Mediterranean countries: drivers of manufacturing exports by technological intensity Open

Adrián Rial, Daniel Herrero, Walter Paternesi Meloni · 2025

The financial crisis of 2008 and the subsequent economic slowdown pushed the Mediterranean economies – Greece, Italy, Portugal, and Spain – to place particular reliance on exports as a driver of recovery. To do so, these countries implemen…

Investigating the Effect of Research and Development Intensity on Firm Profitability with Panel Data Analysis Open

Seda Ağgül, Bora Topal, Selçuk YALÇIN · 2025

Since technological advances provide competitive advantage and market success for firms, it has become very important to understand and measure firms' research and development (R&D) activities. Moreover, R&D is the vital determinant of sus…

PENGARUH INVENTORY INTENSITY, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK Open

Afifah Juliyanti, Ahmad Syauqi · 2025

Penelitian ini bertujuan untuk menganalisis praktik penghindaran pajak yang dilakukan oleh perusahaan-perusahaan di Indonesia, khususnya yang terdaftar di Bursa Efek Indonesia (BEI) pada sektor Non-Cyclicals selama periode 2019 hingga 2024…

Trade Intensity between India and China. Open

D. V. S. Verma, Nafees Hashim Rizvi · 2025

Foreign trade serves as a fundamental driver of economic growth and prosperity, facilitating the exchange of goods, services, technology, and capital across borders. As two of the world's most rapidly expanding economies and emerging globa…

Pengaruh Capital Intensity, Inventory Intensity, dan Transfer Pricing terhadap Agresivitas Pajak Open

Muhammad Akras Aljundi, Purwatiningsih Purwatiningsih · 2025

Tax aggressiveness has become a critical issue in corporate financial management, particularly in developing countries like Indonesia where tax compliance plays a significant role in national revenue. In the Consumer Non-Cyclicals sector, …

The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation Open

Hustna Dara Sarra, Lathiifa Lathiifa · 2025

The practice of tax aggressiveness in manufacturing companies in the basic materials sector is an important concern given its significant contribution to state revenue. This study aims to analyze the influence of liquidity, leverage, and c…

THE EFFECT OF INVENTORY INTENSITY, SALES GROWTH, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS Open

Nova Rizky Utami, Eka Rima Prasetya · 2025

This study aims to analyze the effect of inventory intensity, sales growth, and financial distress on tax aggressiveness. This research was conducted by analyzing the financial statements of companies in the properties & real estate sector…

Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable Open

Adirianto, Randy Kuswanto · 2025

This research investigates how profitability, capital intensity, and leverage influence tax avoidance practices, while also assessing whether firm size moderates these relationships. The research focuses on consumer goods companies listed …

THE EFFECT OF CAPITAL INTENSITY, INVENTORY INTENSITY AND OWNERSHIP STRUCTURE ON EFFECTIVE TAX RATES Open

Yuni Tianti Gea, Ferdiansyah Ferdiansyah · 2025

This study aims to determine the effect of Capital Intensity, Inventory Intensity, Ownership Structure proxied by Managerial Ownership on Effective Tax Rates. The population of this study is consumer non-cyclical companies listed on the In…

THE EFFECT OF COMPANY SIZE, CAPITAL INTENSITY, AND TRANSFER PRICING ON TAX AVOIDANCE Open

Ugi Setiowati, Mita Sicillia · 2025

This study aims to determine and analyze the influence of company size, capital intensity, and transfer pricing on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. This type o…

THE EFFECT OF SALES GROWTH, LEVERAGE, CAPITAL INTENSITY AND COMPANY SIZE ON TAX AGGRESSIVENESS Open

Delima Afantika, Anisa Anisa · 2025

This research aims to test and provide empirical evidence of the influence of Sales Growth, Leverage, Capital Intensity and Company Size on Tax Aggressiveness. The type of this research is quantitative. By using a purposive sampling method…

Pengaruh Inventory Intensity, Capital Intensity, Concentrated Ownership, dan Institutional Ownership terhadap Tax Avoidance pada Perusahaan Manufaktur BEI 2021-2023 Open

Muhammad Riska Maulana, Ratna Anggraini Aripratiwi, Binti Shofiatul Jannah, Eka Aristantia · 2025

This study aims to analyze the effect of inventory intensity, capital intensity, concentrated ownership, and institutional ownership on tax avoidance. The reason is due to the phenomenon of a very significant decrease in tax revenue from t…

The Effect Of Transfer Pricing, Foreign Ownership, And Capital Intensity On Tax Avoidance Open

Bulan Eprila Eprila, Septi Wulandari Chairini · 2025

This research is crucial due to the need to understand the influence of capital intensity, foreign ownership, and transfer pricing on tax evasion practices in non-cyclical consumer sector companies listed on the IDX during the 2021–2023 pe…

Research on the Impact of Executives' Innovation Awareness Intensity on Corporate Innovation Efficiency Open

Caiyun Zhang · 2025

In the process of high-speed corporate innovation, there is a situation where the number of innovations is pursued while the efficiency of innovation is ignored, and the characteristics of the senior management team will determine its stra…

CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size Open

Indah Fajarini Sri Wahyuningrum, Fitrarena Widhi Rizkyana, Alma Dwi Yulia Sari · 2025

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating …

R&D intensity