DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

“… The profit mɑking motives of business enterprise ɑnd the quest to meet up with shɑreholder expectɑtion especially in banking industry hɑs resulted in ɑmong other ɑctivities in the firm to tɑx ɑvoidɑnce meɑsures. …”
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WHY DO VIETNAMESE FIRMS HOLD CASH? by Nguyễn Thanh Hồng Ân, Hoàng Mai Phương

“…Firstly, the fact that firms with low growth opportunities have higher cash holding ratios indicates that these firms’ board of directors may have been inefficient in monitoring and disciplining the behavior of firms’ executives toward shareholder interests. Secondly, the fact that Vietnamese firms have low and dwindling cash holdings in recent years and use their cash stock mainly for transactional and precautionary purposes may be a sign of internal resource deficiency. …”
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Design and validation of value-oriented strategic marketing model in Iranian airlines by Majid Ahang, Naser Azad, Abdullah Naami, Alireza Rousta

“…Therefore, companies are responsible for determining the value delivered based on their strategies and shareholder values ​​(Tuominen & Matthyssens, 2022).  …”
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