Results 231 to 240 of about 551,360 (385)

The Italian exclusion of farming enterprises from major insolvency proceedings: An assessment of its appropriateness within the European Union insolvency context

International Insolvency Review, EarlyView.
Abstract The article examines the Italian approach to farming enterprises' insolvency. In Italy, farmers were traditionally excluded from the application of insolvency proceedings regardless of their corporate status. In the last decade, they have gained limited access to special insolvency procedures developed for consumers and small enterprises.
Oriana Casasola, Elisa Salvadori
wiley   +1 more source

Examining how fiscal policies influence innovation in TCM enterprises: the role of R&D investment and executives with pharmaceutical backgrounds. [PDF]

Front Public Health
Guo D, Qi L, Song X.
europepmc   +1 more source

Taxation and Private Investment: Evidence for Chile [PDF]

Along with several structural reforms, Chile embarked upon a major income tax reform in the eighties. Its basic feature was a significant reduction in the corporate income tax rate. The purpose of this paper is to investigate empirically the link between
Rodrigo Vergara
core  

Providing harmonization of financial and tax accounting of corporate income: a theoretical and methodical aspect

, 2016
Serhiy Bogachov
openalex   +2 more sources

The Corporate Entity and the Income Tax [PDF]

The Yale Law Journal, 1935
openaire   +2 more sources

Introduction to the special issue on mobility, climate change, and economic inequality

, 2023
Journal of Operations Management, Volume 69, Issue 1, Page 4-8, January 2023.
Merieke Stevens
wiley   +1 more source

Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]

PLoS One
Zhang Q, She J.
europepmc   +1 more source

Green banks versus non‐green banks: A financial stability comparative analysis in terms of CAMEL ratios

International Journal of Finance &Economics, EarlyView.
Abstract This study examines green and non‐green‐banks from a financial stability point of view and specifically whether there are any discernible performance differences between the two groups. Using the supervisory ratios namely CAMEL variables, and employing panel data techniques (random effects model) and a global panel data set of 165 banks from ...
Ioannis Malandrakis, Konstantinos Drakos
wiley   +1 more source

Evolutionary game of dynamic adjustment mechanisms in tripartite cooperation for ESG performance. [PDF]

Sci Rep
Jiang C, Luo Y.
europepmc   +1 more source

Tax Interdependence in the U.S. States [PDF]

State governments finance their expenditures with multiple tax instruments, so when collec-tions from one source decline, they are typically compensated by greater revenues from other sources.
Claudio Agostini
core