Results 91 to 100 of about 575,781 (356)

Determining the influence of belonging to a wine protected designation of origin on profitability

Agribusiness, EarlyView.
Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené, Sònia Solé Puiggené, José Luis Gallizo Larraz   +2 more
wiley   +1 more source

Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?

Business Strategy and the Environment, Volume 32, Issue 1, Page 686-703, January 2023., 2023
Abstract This study explores the quality of carbon reporting (QCR) by New Zealand (NZ) firms and its changes over time. It also explores the impact of QCR on the market reputation of firms. Using a sample of 300 company‐year observations between 2015 and 2020 from top listed firms of NZ, the study develops a 14‐item QCR index.
Habib Zaman Khan, Muhammad Nurul Houqe, Ielemia K Ielemia   +2 more
wiley   +1 more source

Corporate tax policy and incorporation in the EU. [PDF]

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
core   +3 more sources

Using a VAT to Reform the Income Tax [PDF]

, 2012
Analyzes a proposal to simplify the tax system and improve economic incentives by adopting a value-added tax, removing most current taxpayers from income tax rolls, reforming the corporate income tax, and lowering the top individual and corporate ...
Eric J. Toder, Jim Nunns, Joseph Rosenberg   +2 more
core  

The economic effects of special purpose entities on corporate tax avoidance [PDF]

, 2019
This study provides the first large‐sample evidence on the economic tax effects of special purpose entities (SPEs). These increasingly common organizational structures facilitate corporate tax savings by enabling sponsor‐firms to increase tax‐advantaged ...
Demeré, Paul, Donohoe, Michael P., Lisowsky, Petro   +2 more
core   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Carbon emissions, corporate governance, and staggered boards

Business Strategy and the Environment, Volume 32, Issue 1, Page 769-780, January 2023., 2023
Abstract Carbon emissions have been identified as a major cause of global warming and are harmful to the environment. Given the seriousness of climate changes, businesses are encouraged to adopt corporate strategies to improve environmental performance.
Suparatana Tanthanongsakkun, Sirimon Treepongkaruna, Pornsit Jiraporn   +2 more
wiley   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Effects of greenwashing on financial performance: Moderation through local environmental regulation and media coverage

Business Strategy and the Environment, Volume 32, Issue 1, Page 820-841, January 2023., 2023
Abstract Recent research suggests that the effect of greenwashing and corporate financial performance (CFP) is ambiguous. This call for study the contextual factors that create contingencies in the greenwashing–CFP relationship. Using a sample of 2816 observations covering 735 Chinese‐listed firms in 21 different industries from 2013 to 2017, this ...
Wei Li, Weining Li, Veikko Seppänen, Timo Koivumäki   +3 more
wiley   +1 more source

Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries

European Journal of Business Science and Technology, 2017
This contribution deals with issues of corporate taxation in relation with economic growth. Its main objective is to quantify and analyse the relation of corporate taxation and economic growth using of OECD countries.
Veronika Nálepová
doaj   +1 more source