Results 91 to 100 of about 11,935 (262)
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]
Li L, Wu Q.
europepmc +1 more source
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
Regional Peer Effects of Corporate Tax Avoidance. [PDF]
Gao Y, Cai C, Cai Y.
europepmc +1 more source
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]
Dai Q +5 more
europepmc +1 more source
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate-Evidence From Chinese Firms. [PDF]
Wang L, Yang D, Luo D.
europepmc +1 more source
Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
What Determine the Corporate Tax Rates During the COVID-19? Evidence From 113 Countries. [PDF]
Li R, Li Z, Guo L.
europepmc +1 more source

