Results 61 to 70 of about 2,190 (293)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
How do firms’ characteristics affect risks? ASEAN firms panel data analysis
Cogent Business & ManagementWe investigate the associations between three firm factors (size, leverage, and profitability) and risks from financial distress, investments, green finance, deferred taxes, merger and acquisitions, and contingent liabilities.
Icuk Rangga Bawono +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan +3 more
wiley +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Thailand has announced ambitious plans to reduce greenhouse gas emissions, including a programme that allows private companies to earn carbon credits from protecting and restoring mangroves. In 2023, the Department of Marine and Coastal Resources (DMCR) began enrolling local communities and private firms in this scheme.
Danny Marks, Kittima Leeruttanawisut
wiley +1 more source
Do state-controlled banks pay more or less taxes? Evidence for Brazil [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Do Brazilian publicly-controlled banks pay less taxes than privately-controlled banks? Motivation: Common sense in society might assume that there is a principal-agent conflict whereby publicly-controlled banks would pay less taxes ...
Luiz Cláudio de Carvalho Mauro +3 more
doaj +1 more source
Foreign banks management in the context of a pandemic: problems and solutions
E-Management, 2020 The article discusses the problems encountered by enterprises in the financial sector in the context of the COVID-19 pandemic. The paper gives examples of management actions of the largest banks in Italy, Brazil, South Korea, China, Portugal, Singapore ...
Sh. U. Niyazbekova
doaj +1 more source
Evaluation of a Partial Ban on Rx‐Rebates in Germany
Health Economics, EarlyView.ABSTRACT We investigate patients' price sensitivity for prescription (Rx) drugs with regards to patronizing online or brick‐and‐mortar pharmacies. In doing so, we exploit a policy change in Germany that prohibited online pharmacies from granting rebates to one part of the population, the members of the statutory health insurance scheme.
Maximilian M. Gail +3 more
wiley +1 more source
The International Journal of Health Planning and Management, EarlyView.ABSTRACT The unquenched thirst for emigration in Nigeria‐ and the increasing cost of migrating to the West‐has been established in the literature. Professionals, such as healthcare workers (HCWs), are poorly paid in Nigeria, making many seek better employment abroad.
Tunde A. Alabi +3 more
wiley +1 more source
Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]
This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Schreiber, Ulrich, Overesch, Michael
core
Deferred Taxes and 2017 Tax Law Changes: A Teaching Case
, 2019 This paper presents a teaching case for use in either intermediate financial accounting or one or more different tax classes. The case deals with the impact of the 2017 tax law changes (Tax Cuts and Jobs Act) on deferred tax calculations for financial ...
Smith, Sheldon R., Witesman, David P.
core +1 more source