3 papers
q-fin.ST2025
Note on pre-taxation reported data by UK FTSE-listed companies. A search for Benford's laws compatibility
Marcel Ausloos, Probowo Erawan Sastroredjo, Polina Khrennikova
Pre-taxation analysis plays a crucial role in ensuring the fairness of public revenue collection. It can also serve as a tool to reduce the risk of tax avoidance, one of the UK gov…
q-fin.GN2025
Environmental Performance, Financial Constraint and Tax Avoidance Practices: Insights from FTSE All-Share Companies
Probowo Erawan Sastroredjo, Marcel Ausloos, Polina Khrennikova
Through its initiative known as the Climate Change Act (2008), the Government of the United Kingdom encourages corporations to enhance their environmental performance with the sign…
econ.GN2025
Eco-Innovation and Earnings Management: Unveiling the Moderating Effects of Financial Constraints and Opacity in FTSE All-Share Firms
Probowo Erawan Sastroredjo, Marcel Ausloos, Polina Khrennikova
Our research investigates the relationship between eco-innovation and earnings management among 567 firms listed on the FTSE All-Share Index from 2014 to 2022. By examining how sus…