Results 101 to 110 of about 38,140 (305)
Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi
Jurnal Konstitusi, 2019 Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam
Akhmad Yasin
doaj +1 more source
Macroeconomic Effects of Taxes on Banking
, 2023 Abstract This paper evaluates the macroeconomic effects of banking taxes—specifically on profits, deposits, and loans—in a small open economy within a currency union, such as the euro area. This analysis is particularly pertinent given the ongoing fiscal reforms in Spain, where such taxes are under parliamentary ...
José Emilio Boscá Mares +3 more
openaire +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Bank Tax in the European Union [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2011 The imposition of bank tax is being discussed both in the Europe and the USA. A number of countries have already introduced this tax. However, the opinions of different countries on the issue are diversified. In this connection, the imposition of uniform
Piotr MASIUKIEWICZ, Pawel DEC
doaj
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Taxes, Leverage, and Profit Shifting in Banks
EconomiesThe goal of this research is to investigate whether taxation affects the leverage decisions of banks and if the response of leverage to tax increases depends on profit-shifting opportunities available to individual banks. This topic remains controversial since it is often believed that banking regulation is such an essential driver of leverage choices ...
Arthur José Cunha Bandeira de Mello Joia +2 more
openaire +3 more sources
Reforming Latin American Housing Markets: A Guide for Policy Analysis
, 2004 Housing is more than just basic shelter - it can be a valuable monetary asset, both to households and nations. This book draws on research by experts at the Inter-American Development Bank and the U.S.
Inter-American Development Bank
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Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Keberlanjutan, 2016 Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh dari dana pihak ketiga dan pembiayaan bermasalah terhadap pembiayaan mudharabah pada PT. Bank Muamalat Indonesia, Tbk.
Husnul Khotimah
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