Results 61 to 70 of about 319,348 (336)
CONTROVERSIAL ASPECTS REGARDING TAX EVASION [PDF]
Challenges of the Knowledge Society, 2018 Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal.
Mircea-Constantin SINESCU +1 more
doaj
Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms
Business Strategy and the Environment, EarlyView.ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio +2 more
wiley +1 more source
Pengaruh Dividen Inisiasi dan Dividen Omisi terhadap Return Saham di Bursa Efek Indonesia
Jurnal Siasat Bisnis, 2011 The objective of this study is to determine the effect of dividend initiations and dividend omission of stock returns in Indonesia Stock Exchange (BEI). Variables in this study consist of dividends, dividend announcements, and a significant stock return ...
Azizah Ayu Sielvia
doaj +4 more sources
Studies in Business and Economics, 2021 This paper examines the relation between dividend payments and stock prices of all firms in the German prime standard DAX 30 in the time period from 2012 to 2019.
Melching Konstantin, Nguyen Tristan
doaj +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Jurnal Akuntansi dan Keuangan, 2007 The objective of this research is to study influence of profitability and investment opportunity as independent variable, and liquidity as moderating variable toward cash dividend.
Michell Suharli
doaj
A synchronous binary array divider [PDF]
, 1974 An asynchronous binary divider formed of an array of identical logic cells is described. Each cell includes a single bit binary subtractor and a selection gate. The array is connected to divisor, dividend, quotient and remainder registers.
Wang, G. Y.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Tax preferences, dividends and lobbying for maximum value
South African Journal of Economic and Management Sciences, 2017 Background: The value of equity investments depends to some extent on the tax consequences for investors. When groups of investors have different tax preferences, this can lead to conflicting pressures on firms to either retain earnings or pay dividends.
Wessel M. Badenhorst
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid increasing environmental and economic pressures, Africa's transition to a circular economy (CE) presents a vital pathway to inclusive, low‐carbon development. Yet, how digital transformation, informal innovation, and science, technology, and innovation (STI) policy readiness shape CE outcomes remains underexplored.
Emmanuel K. Manu +2 more
wiley +1 more source