Results 161 to 170 of about 236,382 (312)
The Impact of Acquisition Intensity on ESG Performance
ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu +2 more
wiley +1 more source
Editorial: Transforming food systems: addressing malnutrition and inequality in low- and middle-income countries. [PDF]
Oliveira JS, Liz Martins M, da Silva CS.
europepmc +1 more source
A Reconsideration of gDouble Dividendsh Hypothesis in Taxation on Externalities [PDF]
Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh.
SUMINO, Koh, YAMADA, Masatoshi
core
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Protocol for evaluating the cost-effectiveness of Mongolia's sugar-sweetened beverages tax using double machine learning. [PDF]
Byambadorj N +3 more
europepmc +1 more source
Too Hot to Profit? Climatic Stress and Farm‐Level Performance in Italian Viticulture
ABSTRACT This paper investigates the economic impact of long‐run climatic conditions on Italian wine farms by applying a Ricardian framework to 1431 firms from the 2022 RICA‐FADN survey. We combine farm‐level revenues with viticulture‐specific agroclimatic indicators to assess how climate stress shapes profitability across 77 Italian NUTS3 provinces ...
Diego Grazia +4 more
wiley +1 more source
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
OVERCOMING DOUBLE TAXATION: CURRENT STATE AND PROSPECTS [PDF]
Andriy Matyash
doaj +1 more source
Channelling and taxation in European online gambling markets: evolution and policy implications. [PDF]
Marionneau V +4 more
europepmc +1 more source
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 +2 more
wiley +1 more source

