Results 161 to 170 of about 733,071 (294)

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

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, Saeed Akbar, Sardar Ahmad   +2 more
wiley   +1 more source

What is the price of an American homicide? [PDF]

Trauma Surg Acute Care Open
LaVigne' D, Cirone J, Littau MJ, Hampton D.   +3 more
europepmc   +1 more source

Corporate taxes and the location of FDI in Europe using firm-level data [PDF]

European countries are facing an ever-increasing competition for Foreign Direct Investment (FDI). This paper studies how corporate taxes affect the location of FDI in Europe. Firm-level data is used to estimate a conditional logit model.
Sergio Lagoa, Tomas Silva
core  

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

Pricing instruments in environmental and climate policy when polluters are boundedly rational. [PDF]

NPJ Clim Action
Gsottbauer E, van den Bergh JCJM.
europepmc   +1 more source

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, Daniela Lo Cascio, Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

How tax structures for retail cannabis shape cannabis use among youth and young adults: evidence from a volumetric choice experiment. [PDF]

Eur J Health Econ
Xu L, He Y, Park H, Zhang S, Ma S, Shang C.   +5 more
europepmc   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Tax Morale of Immigrants. [PDF]

Behav Sci (Basel)
Kushnirovich N.
europepmc   +1 more source