Results 181 to 190 of about 166,061 (334)

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]

A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Jeri Seidman, Nirupama Rao, James Poterba   +2 more
core  

Confronting corporate power: addressing commercial determinants of health and the rising non-communicable disease epidemic in South-East Asia. [PDF]

BMJ Glob Health
Bassi S, Gupta SK, Rajkhowa P, Marten R, Good S, Arora M.   +5 more
europepmc   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

Lancet Reg Health Am
Neves FS, Mendes LL, Nilson EAF, Castro IRR, Claro RM, Canella DS, Machado ÍE, Carmo ASD, Menezes MC, Malta DC.   +9 more
europepmc   +1 more source

The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States

, 2013
Karel Mertens, Morten Ravn
semanticscholar   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li, Bo Zhang, Zhang‐Hangjian Chen, Hafiz Hoque   +3 more
wiley   +1 more source

Corporate Tax Evasion with Agency Costs [PDF]

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
core  

Corporate Profits and the Health of Americans. [PDF]

Healthcare (Basel)
Biglan A, Prinz RJ, Fishbein DH.
europepmc   +1 more source

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source

Is tobacco leaf export related to the implementation of tobacco demand reduction measures? [PDF]

BMC Public Health
Hiilamo H.
europepmc   +1 more source