Results 151 to 160 of about 355,203 (314)

Analysis of tax revenues as the basis of budget revenue

open access: yes, 2020
У першому розділі розглянуто склад та структуру доходів бюджету України. Проаналізовано тенденції формування доходів Зведеного бюджету України у 2010-2019 рр. У другому розділі проведено структурно-динамічний та причинно-наслідковий аналіз податкових надходжень до Зведеного бюджету України у 2010-2019 рр. та податкових змін, проведених у ці роки.
openaire   +1 more source

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

Bolivia’s fiscal rules: dynamic stochastic general equilibrium model approach [PDF]

open access: yes
Changes in fiscal revenues in Bolivia allow us to assess its impact on the fiscal budget and spending policy. Based on a Dynamic Stochastic General Equilibrium Model (DSGE) using stylized facts for small open economy, we’re looking for a simulation of ...
Daney, Valdivia, Marcelo, Montenegro
core   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

TAX ASSIGNMENT INFLUENCE ON BUDGETARY SYSTEM [PDF]

open access: yes
The public budget seen as a balance for revenues and expenditures but also as the main financial instrument of governmental policies, does not reflects simply data, numbers or amounts of income or expenditure.
Oprea Florin
core  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Rebound Effects in Circular Manufacturing: Overview of Potential Rebound Mechanisms Activated by Circular Strategies Across Key Business Processes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) is increasingly adopted by the manufacturing industry to decouple economic growth from environmental impacts by optimizing resource use and minimizing waste generation. Nevertheless, circular manufacturing often triggers systemic responses that diminish or offset their potential environmental gains, resulting in the so ...
Mariantonietta Ferrante   +2 more
wiley   +1 more source

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