Results 51 to 60 of about 2,190 (293)
Energy Reports, 2021 Regulatory changes, economic challenges, environmental concerns, and changing public perception have contributed to the profound changes observed globally in the electricity industry. Since 2008, South Africa has been experiencing electric power deficits
Sanjeeth Sewchurran +1 more
doaj +1 more source
Journal of Consumer Behaviour, EarlyView.ABSTRACT Political consumerism (PC) refers to consumers boycotting or deliberately buying (“buycotting”) products or brands for political, moral, or ethical reasons. This paper presents three studies that consider the intricacies of the relationship between political ideology and political consumerism.
Lara J. Greening +3 more
wiley +1 more source
Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2021 The article presents a study of the application of financial compensatory technology "Tax Increment Financing" (TIF) and provides suggestions on the prospects for attracting investment in energy saving projects. Attracting financial resources in energy
Марина Климчук
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Measuring the Burden of Choice: Development and Validation of a Choice Overload Scale
Journal of Consumer Behaviour, EarlyView.ABSTRACT Excessive choice imposes substantial cognitive demands on consumers, impair decision‐making, and generate negative consumer responses—a phenomenon widely known as the choice overload effect. Despite its conceptual prominence in consumer research and its enduring relevance in today's consumer markets, existing approaches to measuring choice ...
Jennifer Musial
wiley +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Revista Arbitrada Interdisciplinaria Koinonía, 2020 The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the ...
Marco Antonio Chacón-González +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Proof that it is not always optimal to locate bonds in a tax-deferred account [PDF]
, 2006 The tax codes in many countries allow for special tax advantages for investments in special retirement plans. Probably the most important advantage to these plans is that profits usually remain untaxed.
Maurer, Raimond H. +2 more
core
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method.
Vinna Christina +2 more
doaj +1 more source