Results 201 to 210 of about 260,695 (307)

Perspective of Environmental Tax Reform in Europe

open access: yes, 2012
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

open access: yesInternational Journal of Finance &Economics, EarlyView.
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

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

open access: yesInternational Journal of Finance &Economics, EarlyView.
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

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

open access: yesInternational Studies of Economics, EarlyView.
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

Impact of Geography on Institutions in Agricultural and Nomadic Societies

open access: yesInternational Studies of Economics, EarlyView.
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

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