Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
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
Exploring patients' perspectives on healthcare service quality in outpatient settings at a public hospital in Palembang, Indonesia: A qualitative study. [PDF]
Noviyani A, Viwattanakulvanid P.
europepmc +1 more source
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
Parental knowledge, attitude, and practice on self-medication of antibiotics for children in bandung, indonesia: a questionnaire-based survey and module-based learning intervention. [PDF]
Pitaloka DAE +4 more
europepmc +1 more source
Green Banking: A Systematic Literature Review of Developed and Developing Countries
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]
Lim SY +12 more
europepmc +1 more source
Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses
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
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]
Rahman MA +43 more
europepmc +1 more source
Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge
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

