Results 101 to 110 of about 445,785 (279)
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
The Impact of Personal and Corporate Taxation on Capital Structure Choices [PDF]
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures.
Overesch, Michael, Voeller, Dennis
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
core
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2012 [Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policymakers argue that reform of the corporate income tax system is needed, although a variety of rationales on why ...
Keightley, Mark P, Sherlock, Molly F
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Methods and rates used to compare corporate tax burden
Littera Scripta, 2011 Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Taxation of Income from Selling Property: Changes of New Income Tax Law Draft
International Journal of Public Finance, 2016 There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales.
Canatay HACIKÖYLÜ
doaj
The Role of the Corporate Income Tax as an Automatic Stabilizer [PDF]
This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions ...
Clemens Fuest, Thiess Buettner
core