Results 221 to 230 of about 599,732 (291)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu   +3 more
wiley   +1 more source

Breaking barriers and fighting inequality in Parkinson's disease care: Personal reflections of movement disorders clinicians. [PDF]

open access: yesJ Parkinsons Dis
Lim SY   +12 more
europepmc   +1 more source

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho   +2 more
wiley   +1 more source

Rise of the south: How Arab‐led maritime trade transformed China, 671–1371 CE

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 3-38, March 2025.
Abstract China's center of socioeconomic activities was in the North prior to the Tang dynasty but is in the South today. We demonstrate that Arab and Persian Muslim traders triggered that transition when they came to China in the late seventh century, by lifting maritime trade along the South Coast and re‐creating the South.
Zhiwu Chen, Zhan Lin, Kaixiang Peng
wiley   +1 more source

Health and wellbeing of staff working at higher education institutions globally during the post-COVID-19 pandemic period: evidence from a cross-sectional study. [PDF]

open access: yesBMC Public Health
Rahman MA   +43 more
europepmc   +1 more source

Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge

open access: yesAsian-Pacific Economic Literature, EarlyView.
ABSTRACT This study revisits Bangladesh's competitive edge by examining patterns of global apparel trade during the post‐Multi‐Fibre Arrangement (MFA) era using a large bilateral panel of 27 leading apparel exporters trading with 163 destinations with coverage of 90% of the world apparel exports.
Abul Bashar Mohammed Fakhruzzaman
wiley   +1 more source

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