Results 41 to 50 of about 2,919,971 (278)

Intrajurisdictional capitalization and the incidence of the property tax

, 2014
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under which the tax distorts capital allocation and is borne primarily by capital owners, and the “benefit tax” view, under which the tax is an efficient user ...
Zodrow, George R.
core   +1 more source

Too Complex to Choose? The Role of Heuristics in Shaping Farmers' Willingness to Pay for Income Stabilization Tool in Italy

Agribusiness, EarlyView.
ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto, Ruggiero Rippo, Samuele Trestini, Elisa Giampietri, Roberta Raffaelli, Simone Cerroni   +5 more
wiley   +1 more source

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

Good Corporate Governance dan Market Capitalization Dengan Variabel Moderating Corporate Social Responsibility Disclousure (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)

Jurnal Reviu Akuntansi dan Keuangan, 2011
The purpose of this study is to test the effect of Good Corporate Governance (GCG) to the market Capitalization that is moderated by Corporate Social Responsibility (CSR). Using ordinary least squares approach (OLS) then the hypothesis would be tested in
Kiswanto .
doaj  

Information Sharing Strategies in the Social Media Era: The Perspective of Financial Performance and CSR in the Food Industry

Information, 2020
This paper aims to identify financial measures that are related to Corporate Social Responsibility (CSR) involvement activities. The study concerns the food industry, in which clients, as well as stakeholders, increasingly appreciate socially responsible
Magdalena Mądra-Sawicka, Joanna Paliszkiewicz   +1 more
doaj   +1 more source

Involvement of venture capital companies in innovative companies

International Journal of Accounting and Economics Studies, 2022
Previous work on venture capital proves an essential role for the investor, which goes beyond that of a simple proxy for funds. To better manage their investments, venture capital firms must specify the level of venture capital activism which fluctuates according to the composition of the completed investments, thus the investor is required to ...
Faiza Elloumi, Rania Ben Ammar, Younes Boujelbene   +2 more
openaire   +1 more source

THE TAX COMPLIANCE PARADOX

Journal of Management Small and Medium Enterprises (SME's)
This study examines the influence of thin capitalization, intellectual capital, capital intensity, and institutional ownership on tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2022.
Kurnia Mahanani Wijaya, Mahameru Rosy Rochmatullah   +1 more
doaj   +1 more source

Driving continuous improvement of sustainability certification for industrial biobased systems through comprehensive sustainability requirements

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Existing monitoring frameworks for sustainability certification schemes and labels (CSLs) have largely prioritised environmental aspects, while the social and economic pillars of sustainability remain comparatively underdeveloped. Also, dedicated circularity requirements tailored to biobased systems are still largely lacking, despite being ...
Iris Vural Gursel, Heleen Ballemans, Heike Axmann, Lesly Garcia‐Chavez, Marta Rodriguez‐Illera, Laura Väyrynen   +5 more
wiley   +1 more source

Flourishing through adventure learning: A (semi)cautionary tale

British Educational Research Journal, EarlyView.
Abstract Studies suggest that adventure learning can develop children's cognitive skills and promote social and emotional learning. However, evidence is needed as to whether the design of adventure learning—school‐based or external/residential—plays a role in that development/promotion, and whether learning gains are maintained.
Ben Willis, Sarah Reaney‐Wood
wiley   +1 more source

Decoding Financial Performance: The Role of Leverage and Market Risk in Indonesia's LQ45

Jurnal Akuntansi dan Keuangan
This study examines the determinants of financial performance in LQ45 Index companies from 2018–2022. It focuses on factors such as equity multiplier, interest coverage, financial leverage, fixed charge coverage, debt to EBITDA, capitalization ratio ...
Budiman Budiman, Farah Margaretha
doaj   +1 more source