Fiscal decentralization, local government innovation preference, and enterprise technological innovation: Evidence from China. [PDF]
Tu J.
europepmc +1 more source
Perspective of Environmental Tax Reform in Europe
Однією з ознак ХХІ ст. неодмінно стане дефіцит природних ресурсів. У даний час, викиди парникових газів є основною причиною глобального потепління. Екологічна податкова реформа може стати потужним інструментом у вирішенні багатьох екологічних проблем. Тому податкова політика держави має бути узгоджена з екологічною політикою.
openaire +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
The impact of regional environmental governance efficiency on residents' life satisfaction-an empirical analysis of panel data from 21 cities in Guangdong Province, China (2001-2023). [PDF]
Jin H, Wu S, Zhang S.
europepmc +1 more source
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Chinese economic development difference factors empirical study. [PDF]
Ma L, Sun M, Yan H, Chen Y.
europepmc +1 more source
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi +3 more
wiley +1 more source
How has the global food governance system evolved, and what challenges does it currently pose for food systems transformation? A narrative review and synthesis of the literature. [PDF]
Slater S +4 more
europepmc +1 more source
Impact of Geography on Institutions in Agricultural and Nomadic Societies
ABSTRACT How geography affects the choice of institutions is studied in a theoretical model. In this model, nations are located around a circle. Rulers compete through choosing tax rates, the level of military spending, and the degree of formality of institutions. Geographic condition is captured by population density.
Haiwen Zhou
wiley +1 more source
Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]
Occhiali G, Okello O.
europepmc +1 more source

