Results 181 to 190 of about 551,360 (385)

Do Corporate Governance Mechanisms Help to Reduce Carbon Emissions? Some Empirical Evidence on Listed Companies in France, Germany, the United Kingdom, and Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne, Gaye Del Lo, Yves Kassi, Sandra Rigot   +3 more
wiley   +1 more source

Bayesian estimation of multivariate panel probits with higher‐order network interdependence and an application to firms' global market participation in Guangdong

Journal of Applied Econometrics, Volume 37, Issue 7, Page 1356-1378, November/December 2022., 2022
Summary This paper proposes a Bayesian estimation framework for panel data sets with binary dependent variables where a large number of cross‐sectional units are observed over a short period of time and cross‐sectional units are interdependent in more than a single network domain.
Badi H. Baltagi, Peter H. Egger, Michaela Kesina   +2 more
wiley   +1 more source

The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons [PDF]

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms’ investment decisions.
Gebhard Kirchgässner, Lars P. Feld
core  

Green business practices and corporate financialization: Role of female directors in Chinese small and medium enterprises (SMEs)

Journal of Corporate Accounting &Finance, Volume 34, Issue 1, Page 137-151, January 2023., 2023
Abstract This study examines the impact of green business practices (GBP) on firm financialization and, analyzes the moderating role of female directorship in China. A‐share listed non‐financial firms are sampled (total 1049 firms including 284 small and medium enterprises [SMEs]) from Shanghai and Shenzhen stock exchanges from 2009 to 2020.
ChengMing Huang, Sultan Sikandar Mirza
wiley   +1 more source

Revenue from corporate income tax and personal income tax as % of total tax revenue, 2015 [PDF]

, 2017

openalex   +2 more sources

Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation [PDF]

Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas.
Glenn Jenkins, Hatice Jenkins
core  

Towards Systemic Leadership Resilience: Proposing the Hybrid Artificial Intelligent Leader in Response to Economic Crises

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Researchers now understand that the Great Recession stemmed from a “systemic leadership failure,” involving various entities such as the government, financial institutions, investors, homeowners, and regulators. Consequently, traditional leadership approaches of the time came under intense scrutiny, necessitating a shift in leadership ...
Faidon Theofanidis, Eleni Tsianaka, Christos Livas   +2 more
wiley   +1 more source

Corporate and Personal Income Tax Declarations [PDF]

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core  

“An Analysis of Corporate Sponsorship of Tax-Exempt Organizations and the Unrelated Business Income Tax” [PDF]

, 2015
Brian K. Leonard
openalex   +1 more source

Income Tax Reform under CTRP: A Taxing Problem [PDF]

This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
core