Results 61 to 70 of about 929,319 (303)

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes   +4 more
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

Bank profitability and taxation [PDF]

open access: yes
This paper investigates how bank profitability is affected by corporate income tax (CIT) using aggregate data on the banking sector of the main industrialized countries for the period 1981-2003.
Leonardo Gambacorta, Ugo Albertazzi
core   +3 more sources

Influence of the Shariah supervisory board on tax avoidance at an Indonesian Islamic bank

open access: yesJurnal Ekonomi dan Keuangan Islam
Purpose – This study examines the influence of the Shariah supervisory board (SSB) and Islamic banks’ characteristics on tax avoidance practices in Indonesia.
Ahmad Naufal   +2 more
doaj   +2 more sources

Tax reform and bank behavior [PDF]

open access: yes
Tax Reform Act of 1986 ; Banks and banking ...
Jonathan A. Neuberger
core  

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

Assessing the state and local sector - Where will the money come from?: a conference summary [PDF]

open access: yes
On May 12, 2009, the Federal Reserve Bank of Chicago, the National Association of State Budget Officers, and the National Tax Association co-sponsored a conference to examine key issues facing state and local governments, with a focus on factors that may
Richard H. Mattoon
core  

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano   +3 more
wiley   +1 more source

Fiscal policy, institutional quality and central bank transparency [PDF]

open access: yes
This paper examines the issues of institutional quality and central bank transparency through the interaction of monetary and fiscal policies. We have found that the effects of transparency and corruption on macroeconomic performance and volatility ...
Dai, Meixing   +2 more
core   +1 more source

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