Results 191 to 200 of about 1,681,737 (336)

Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi   +3 more
wiley   +1 more source

Digital Platform Capabilities and Circular Economy: Impact of Customer Green Pressure on Frugal Innovative Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing entities in emerging economies face significant obstacles implementing circular economy principles due to resource‐constrained environments. Arguably, manufacturers need customer green pressure to propel the circular economy, alongside frugal innovative strategies.
Saumyaranjan Sahoo   +3 more
wiley   +1 more source

The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012 [PDF]

open access: yes
Economic effects of corporate tax policy changes on jobs and state and local revenuecorporate income tax, tax credits, sales tax exemption, state tax ...
Stan McMillen, William Lott
core  

Benefit Corporations: The Moral Legitimacy That Requires More Rules

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca   +3 more
wiley   +1 more source

The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam [PDF]

open access: gold, 2020
Loan Thi Phuong Nguyen   +4 more
openalex   +1 more source

Dividend Taxes, Corporate Investment, and "Q" [PDF]

open access: yes
Taxes on corporate distributions have traditionally been regarded as a "double tax" on corporate income. This view implies that while the total effective tax rate on corporate source income affects real economic decisions, the distribution of this tax ...
James M. Poterba, Lawrence H. Summers
core  

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