Results 81 to 90 of about 1,757,631 (252)
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
The tax avoidance dilemma: taxpayers and government reconciliation in Co-operative Compliance regimes [PDF]
, 2023 openAcademic research on taxes has historically been a primary matter of interest for many disciplines: contributions from finance, economics, law and accounting fields have provided, in the years, a multidisciplinary nature to tax research.
SPINELLO, GIACOMO
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Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices
South African Journal of Economic and Management SciencesBackground: The determinants of corporate tax avoidance are still not adequately understood, which necessitates an investigation of the influence of the upper-echelon effect as a determinant of corporate tax avoidance.
Remerta Basson, Pieter V.A. van der Spuy
doaj +1 more source
COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
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More than naming and shaming needed to stop corporate tax avoidance [PDF]
, 2015 The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot see”, with a strong focus on increased transparency.\ud \ud The majority of the 17 recommendations in ...
Sadiq, Kerrie, Ting, Antony
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Accounting Analysis JournalPurpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences.
Annisa Wulandari, Zaenal Fanani
doaj +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Labor Supply Prediction when Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
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