The Experts below are selected from a list of 312 Experts worldwide ranked by ideXlab platform
Raphael Kaplinsky - One of the best experts on this subject based on the ideXlab platform.
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Capital Intensity in south african manufacturing and unemployment 1972 1990
World Development, 1995Co-Authors: Raphael KaplinskyAbstract:This paper explores the changing structure of investment and employment in South Africa's manufacturing sector during 1972–1990. It considers the hypotheses that poor employment performance and high levels of Capital Intensity have arisen as a consequence of the overexpansion of Capital-intensive sectors and distorted factor prices. In the main, these hypotheses are rejected. Instead it is argued that poor employment performance arises largely from political factors which have dulled the private sector's investment in labor-intensive sectors, have stifled the development of the informal sector, have held back productivity growth in manufacturing, and have reduce the inflow of foreign direct investment. Although the paper is not primarily focused on the emerging policy agenda in the postapartheid era, the data contained in this analysis would not appear to support the beliefs either that wages should be reduced or that the state should refrain from actively affecting allocative decisions.
Robert A Margo - One of the best experts on this subject based on the ideXlab platform.
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the impact of the civil war on Capital Intensity and labor productivity in southern manufacturing
Explorations in Economic History, 2006Co-Authors: William K Hutchinson, Robert A MargoAbstract:Abstract After the Civil War wages fell in the South relative to the non-South, but interest rates and other measures of the costs of Capital increased. Using archival data for manufacturing establishments, we show that Capital–output and Capital–labor ratios in southern manufacturing declined relative to non-southern manufacturing after the War, precisely in the direction implied by the regional shifts in factor prices. Labor productivity in southern manufacturing also declined, and a significant portion of this decline can be attributed to the reduction in Capital Intensity.
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the impact of the civil war on Capital Intensity and labor productivity in southern manufacturing
National Bureau of Economic Research, 2004Co-Authors: William K Hutchinson, Robert A MargoAbstract:The Civil War resulted in a substantial divergence in the regional structure of factor prices. In particular, wages fell in the South relative to the non-South, but interest rates and other measures of the costs of Capital increased. Using archival data for manufacturing establishments, we show that Capital-output and Capital-labor ratios in southern manufacturing declined relative to non-southern manufacturing after the War, precisely in the direction implied by the regional shifts in factor prices. Labor productivity in Southern manufacturing also declined, but this decline is explained by the reduction in Capital Intensity.
Kyung Ho Kang - One of the best experts on this subject based on the ideXlab platform.
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moderating effect of Capital Intensity on the relationship between leverage and financial distress in the u s restaurant industry
International Journal of Hospitality Management, 2011Co-Authors: Kyung Ho KangAbstract:Abstract During the recent and ongoing economic turmoil, countless businesses have been facing financial distress and many have filed for bankruptcy. This issue is especially critical for the restaurant industry due to restaurants’ sensitivity to economic fluctuations. Therefore, the purpose of this study is to examine the financial distress issue in the U.S. restaurant industry. In particular, the study examines a moderating effect of Capital Intensity on the relationship between a firm's leverage and degree of financial distress. The dataset includes publicly traded U.S. restaurant firms during the period 1990–2008. The study measures the degree of financial distress by modified Z-scores, and findings suggest a positive moderating effect of Capital Intensity on the relationship between leverage and financial distress.
Darsono Darsono - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN Capital Intensity TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2011-2013)
2015Co-Authors: Muadz Rizki Muzakki, Darsono DarsonoAbstract:This study aims to examine the effect of corporate social responsibility (CSR) and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidence about the effect of CSR and Capital Intensity to tax avoidance. The independent variables of this study are CSR and Capital Intensity, the dependent variable is tax avoidance, and control variables are size and profitability. CSR measured by CSR disclosure with GRI G3.1 as the indicator. Capital Intensity measured by total fixed asset divide by total asset. Size measured by logarithm of total asset. Profitability measured by Return on Asset (ROA). Tax avoidance measured by effective tax rates (ETR). The population in this study are 446 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2011-2013. Sample were selected by purposive random sampling method and finally obtained 211 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model. The result show that CSR and Capital Intensity significant negatively influence tax avoidance. Based on the result, conclude that tax avoidance decision is influenced by its attitude about CSR and Capital Intensity.
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pengaruh corporate social responsibility dan Capital Intensity terhadap penghindaran pajak
Diponegoro Journal of Accounting, 2015Co-Authors: Muadz Rizki Muzakki, Darsono DarsonoAbstract:This study aims to examine the effect of corporate social responsibility (CSR) and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidence about the effect of CSR and Capital Intensity to tax avoidance. The independent variables of this study are CSR and Capital Intensity, the dependent variable is tax avoidance, and control variables are size and profitability. CSR measured by CSR disclosure with GRI G3.1 as the indicator. Capital i ntensity measured by total fixed asset divide by total asset. Size measured by logarithm of total asset. Profitability measured by Return on Asset (ROA). Tax avoidance measured by effective tax rates (ETR). The population in this study are 446 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2011-2013. Sample were selected by purposive random sampling method and finally obtained 211 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model. The result show that CSR and Capital Intensity significant negatively influence tax avoidance. Based on the result, conclude that tax avoidance decision is influenced by its attitude about CSR and Capital Intensity.
Monifa Yuliana Dwi Sandra - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN Capital Intensity TERHADAP PENGHINDARAN PAJAK
Jurnal Akademi Akuntansi, 2018Co-Authors: Monifa Yuliana Dwi Sandra, Achmad Syaiful Hidayat AnwarAbstract:This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital Intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital Intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's Capital Intensity, the higher the tax avoidance practice.
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN Capital Intensity TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI)
2018Co-Authors: Monifa Yuliana Dwi SandraAbstract:This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital Intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital Intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's Capital Intensity, the higher the tax avoidance practice.
