Results 131 to 140 of about 445,785 (279)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium. [PDF]
In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies ...
Crabbé, Karen +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez +1 more
wiley +1 more source
Exploring university student perspectives of a challenge‐based curriculum
The Curriculum Journal, EarlyView.Abstract The world faces multiple global and local challenges, with some describing one challenge, climate breakdown, as an existential threat. Publications in this journal have highlighted the importance of curricula that help students better understand and address these challenges.
Miles Thompson +3 more
wiley +1 more source
Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu [PDF]
When positive and negative income are treated asymmetrically under a corporate income tax (CIT) without allowance for group taxation, a group of affi liated corporations may engage in tax avoidance by shifting income from profi table to unprofi table ...
David Vera, Kazuki Onji
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Deep Underground Science and Engineering, EarlyView.This paper explores how climate‐resilient technologies, such as smart grids, digital twins, and self‐healing materials, can enhance urban resilience. It highlights the urgent need for proactive planning, public‐private collaboration, and data‐driven innovation to future‐proof underground infrastructure amid accelerating climate and urban pressures ...
Kai Chen Goh +12 more
wiley +1 more source
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
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ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.This paper explores global solar PV deployment, cost trends, and grid integration challenges in 2025. It examines the role of energy storage in firming solar output and supporting electric vehicle (EV) growth, alongside policy shifts, investment flows, and technological innovations.
Ehsan Rezaee, S. Ravi P. Silva
wiley +1 more source
Corporate Income Taxation of Multinationals in a General Equilibrium Model [PDF]
This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs).
Marco Runkel, Thomas Eichner
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ESC Heart Failure, Volume 12, Issue 2, Page 927-941, April 2025.Abstract Socio‐economic status (SES) has been associated with incident and prevalent heart failure (HF), as well as its morbidity and mortality. However, the precise nature of the relationship between SES and HF remains unclear due to inconsistent data. This study aims to provide a comprehensive assessment and data synthesis of the relationship between
Abdul Shakoor +8 more
wiley +1 more source