Results 91 to 100 of about 5,134 (235)

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

Pengaruh Cash Effective Tax Rate, Pajak Tangguhan Dan Profitabilitas Terhadap Manajemen Laba (Study Kasus Perusahaan Index Idx30)

Media Akuntansi Perpajakan, 2022
Habel Pardosi, Francis Hutabarat
openaire   +1 more source

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez, Wim Van Opstal, Christina Bidmon, Saskia Manshoven, Julian Kirchherr   +4 more
wiley   +1 more source

A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria

Cogent Business & Management
This study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010 to 2021. The
Armaya’u Alhaji Sani, Isah Umar Kibiya, Mujeeb Saif Mohsen Al-Absy, Muhammad Liman Muhammad, Hussaini Bala, Ghousia Khatoon, Sani Damamisau Mohammed, Sunusi Garba   +7 more
doaj   +1 more source

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra, Jerry Anthony, Aradhna Malik   +2 more
wiley   +1 more source

Government Subsidies for Industrial Symbiosis: Is It Always Worth It? Assessing Effectiveness and Efficiency Through Agent‐Based Modeling

Business Strategy and the Environment, EarlyView.
ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica, Alberto Nastasi, Luca Fraccascia   +2 more
wiley   +1 more source

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies

Revista Contabilidade & Finanças
The aim of this article was to study the impact of tax installment plans on the tax aggressiveness of Brazilian listed companies. Despite the relevance and timeliness of the topic, there are no studies that examine the use of special tax installment ...
Ludimila Lopes da Silva Marinho, Lúcio de Souza Machado   +1 more
doaj   +2 more sources