Results 141 to 150 of about 6,348 (295)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]
A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Jeri Seidman +2 more
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KARAKTERISTIK PERUSAHAAN, MANAJEMEN PAJAK (EFFECTIVE TAX RATE), DAN PENGARUHNYA TERHADAP BOOK-TAX DIFFERENCES PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI [PDF]
, 2016 Sekar Mustika Ayundasari. Company Characteristics, Tax Planning (Effective Tax Rate), and The Influces toward Book-tax Differences in Manufacturing Companies Listed in IDX. Fakultas Ekonomi Universitas Negeri Jakarta.
AYUNDASARI, SEKAR MUSTIKA +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds [PDF]
Although tax arbitrage is central to the literatures on tax capitalization, implicit taxes, and even capital structure, there is little empirical evidence of the extent to which firms actually engage in tax arbitrage. This paper provides some evidence on
Merle Erickson +2 more
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How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
Book-Tax Differences and Corporate Tax Convergence in Europe [PDF]
Recent legislation on Minimum Taxation (Pillar 2 and the GloBE Rules) and the BEFIT proposal from the EU Commission have brought attention to the differences in Effective Tax Rates (ETRs) across individual companies, corporate groups, and countries. Consequently, this growing pressure for fiscal convergence has also rekindled interest among academics ...
openaire
Improving corporate income tax on the basis of optimizing regulatory book-tax differences
, 2012 Досліджено оподаткування прибутку підприємств в Україні. Побудовано і реалізовано економіко-математичну модель впливу регулюючих бухгалтерсько-податкових різниць (податкової амортизації та інвестиційної податкової знижки) на інвестиційну діяльність ...
Мазур, Ю.А. +2 more
core +1 more source
CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source