Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data [PDF]
, 2018 Ludvig Wier
openalex +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Protocol for evaluating the cost-effectiveness of Mongolia's sugar-sweetened beverages tax using double machine learning. [PDF]
PLoS OneByambadorj N +3 more
europepmc +1 more source
Advancing Business Strategy in End‐Of‐Life Management for the Fashion Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Fast fashion is disrupting circularity in the fashion industry, necessitating strategic business models fostering sustainable production. However, there is a gap in the literature regarding criteria for assessing the end‐of‐life (EoL) management of textile products.
Giuseppe Bonifazi +3 more
wiley +1 more source
Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]
PLoS OneShi X, Shen Y, Wang Y, Han J.
europepmc +1 more source
Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis [PDF]
, 2019 Keshab Bhattarai +2 more
openalex +1 more source
Does National Innovation Layout Spur Eco‐Innovation? The Upper Echelon's Role
Business Strategy and the Environment, EarlyView.ABSTRACT Numerous studies have examined whether financial and governance characteristics within firms promote eco‐innovation. However, the influence of institutional contexts on eco‐innovation, which is crucial for shaping effective policy and establishing key conditions, has not been adequately explored.
Ali Meftah Gerged +3 more
wiley +1 more source
The Necessity of Multifaceted Targeted Interventions for the Nicotine Addiction Crisis in Iran. [PDF]
Iran J Public HealthShamabadi A.
europepmc +1 more source
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio +2 more
wiley +1 more source