ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Use of Credit Cards by Orthopedic Surgeons: Evaluating the Pros and Cons. [PDF]
Kale S, Bijlani N, Gehlot O, Shyam A.
europepmc +1 more source
ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel +1 more
wiley +1 more source
Patient Satisfaction With Auditable Pharmaceutical Transactions and Services: A Cross-Sectional Study at Bule Hora University Teaching Hospital, Ethiopia. [PDF]
Gerina A, Wariyo Guyo A, Elema W.
europepmc +1 more source
When CSR Gaps Become Competitive Signals: How CEO Motivation Shapes Competitive Dissimilarity
ABSTRACT Prior research has primarily examined corporate social responsibility (CSR) directed toward stakeholders such as investors, consumers, and regulators, signaling trustworthiness and positive moral character. However, nonmarket strategies such as CSR may also be interpreted by firms in relation to competitors, suggesting that CSR may influence ...
Sascha P. Klein
wiley +1 more source
Consumption Expenditures in Austria & Germany: New Evidence based on Transactional Data. [PDF]
Koeniger W, Kreß P, Lehmann J.
europepmc +1 more source
ABSTRACT Rising numbers of refugees, prolonged displacement and reduced funding have led to challenges in terms of how to address their healthcare needs, with different approaches taken, ranging from parallel mechanisms to arrangements that are integrated (to different extents) within the national health system. Increasingly, global frameworks call for
Maria Paola Bertone +13 more
wiley +1 more source
Assessment of digital payment for agents in mass chemoprevention campaigns: The Karangué Fay project in Senegal. [PDF]
Tine JAD +11 more
europepmc +1 more source
Holding out on restructuring negotiations: A legal analysis over Finnish and Swedish legislation
Abstract This article examines how Finnish and Swedish restructuring laws create opportunities for creditors to hold out on restructuring negotiations. Using Anthony Casey's new bargaining theory and the traditional creditors' bargain model as analytical frames, the study argues that holdouts arise when ex ante rights – particularly security interests,
Anssi Kärki
wiley +1 more source
A research agenda for digital payments of health workers in large-scale health campaigns in sub-Saharan Africa. [PDF]
Waiswa P +10 more
europepmc +1 more source

