Results 111 to 120 of about 149,633 (329)
Food tax policies in Pacific Island Countries and Territories: systematic policy review. [PDF]
Public Health Nutr, 2023 Walby E +5 more
europepmc +1 more source
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
Tax and price stability in selected African countries: A GARCH-MIDAS approach
Scientific AfricanMotivated by the debate on how best to use tax as a policy tool to fill the huge development financing gap in African countries on the one hand, and achieve price stability objective on the other hand, this paper examines the role of different tax ...
Usenobong Akpan +9 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Фінансово-кредитні системи: перспективи розвитку.Seasonal fluctuations in revenues to the budgets of Ukraine at different levels can significantly affect the fulfillment of financial obligations of the state and territorial communities, especially in conditions of martial law.
Olesia Totska, Vitalii Onysiuk
doaj +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.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
VAT on the Sale to Individuals of E-commerce Goods Held in Customs Warehouses in the EEU
Финансы: теория и практикаThe relevance of the study is due to the fact that in the context of the spread of new models of business organization, including foreign trade transactions with electronic commerce goods (ECG) purchased by individuals on foreign electronic trading ...
A. A. Artemiev, E. Yu. Sidorova
doaj +1 more source
Critical analysis of tobacco taxation policies in Pakistan after two decades of FCTC: Policy gaps and lessons for low- and middle-income countries. [PDF]
Tob Induc Dis, 2023 Masud H, Sekalala S, Gill P, Oyebode O.
europepmc +1 more source
Taxing the urban unrecorded economy in sub-Saharan Africa [PDF]
The global public revenue level of numerous African countries is low and the tax burden is highly concentrated on modern sector firms. One of the most current explanations for the low level of public revenue is the under-taxation of the urban unrecorded ...
Catherine ARAUJO BONJEAN +1 more
core
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source