Results 131 to 140 of about 97,473 (311)
Constructive Dividends: Taxing the Waiving Shareholder to the Extent of Dividends Waived [PDF]
, 1966 The Internal Revenue Service has established a policy of applying the constructive dividend doctrine when a shareholder waives his right to future undeclared dividends, where no bona fide business purpose exists for the waiver and where the benefited ...
core +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business 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
Pyramidal groups and external finance: An empirical investigation
, 1997 In Italy an extremely large number of companies is organized as a pyramidal group. As compared to other control structures, pyramidal groups might offer minority shareholders less protection and hence discourage them from holding shares.
Bianco, Magda +2 more
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Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
The dark side of mandatory CSR disclosure: Evidence from expropriation in China
International Review of Economics & FinanceWe examine how mandatory corporate social responsibility (CSR) disclosure impacts the expropriation of minority shareholders. On the one hand, controlling shareholders may increase expropriation to shift the costs caused by increased CSR investment ...
Kaijuan Gao, Xiuran Qiao, Shangkun Liang
doaj +1 more source
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
New Frontiers in the Relationship Between National and European Courts [PDF]
, 2008 The central question pervading this discussion is simply stated: whether and to what extent the European Court of Justice (“Court of Justice” or “Court”) (and the European institutions more generally) can count on the courts of the Member States to ...
Bermann, George A.
core +2 more sources
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Shareholders' Control in Complex Corporate Structures
, 2012 In this global world, many firms present a complex shareholding structure with indirect participation, such that it may become difficult to assess a firm’s controllers. Furthermore, if there are numerous dominant shareholders, the control can be shared between them. Determining who has the most influence is often a difficult task.
openaire +2 more sources