Results 71 to 80 of about 38,496 (310)

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer   +3 more
wiley   +1 more source

Fixed capital reproduction as the basis for the technological potential of enterprises in modern economy [PDF]

open access: yesИзвестия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право»
Introduction. Reproduction of fixed capital is a key element determining the technological potential of enterprises in modern economy. The purpose of the work is to identify the place of fixed capital in the formation and increase of the technological ...
Alpidovskaya, Marina L.   +1 more
doaj   +1 more source

The Ralph Report Depreciation Proposals and Investment Neutrality. [PDF]

open access: yes
The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in Australia. In particular it has been proposed that accelerated depreciation provisions be removed to finance a reduction in the company tax ...
Benge, M.
core  

Does exchange rate volatility affect the impact of appreciation and depreciation on the trade balance? A nonlinear bivariate approach

open access: yes, 2023
Does exchange rate volatility alter the effect of appreciation and depreciation on the trade balance? The literature posits that the trade balance responds more to depreciation shocks than appreciation shocks.
Su, Jen-Je   +2 more
core   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
wiley   +1 more source

Legal measures to ensure fair distribution of income for sustainable development of Ukraine

open access: yesBulletin of Kharkiv National University of Internal Affairs
The article examines the relationship between income distribution and the socio-economic development of the state. It is established that traditional methods of income distribution do not provide for sustainable development and do not correspond to the ...
S. S. Pyroha
doaj   +1 more source

R&D Depreciation Rates in the 2007 R&D Satellite Account [PDF]

open access: yes
This paper is part of a series that provides the details behind the Bureau of Economic Analysis’s (BEA) satellite account on research and development (R&D) activity. In the current work, the focus is on industry-specific depreciation rates for business R&
Charles Ian Mead
core  

Asset Replacement and Green Innovation: Dynamic Complementarity and Paradoxical Effects on Carbon Intensity in Korean Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley   +1 more source

A proposal to estimate human capital depreciation: some evidence for Spain [PDF]

open access: yes
This article formulates an empirical model for salary determination, which permits the identification of the depreciation rate of the stock of professional qualifications. The analysis is implemented using the 1994 European Community Household Panel data
José de Hevia   +3 more
core  

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang   +4 more
wiley   +1 more source

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