Results 101 to 110 of about 3,437,394 (290)

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi   +3 more
wiley   +1 more source

Moving at the Speed of Business: A Possible Path to First Nation Prosperity Starts with Efficiency

open access: yesJournal of Aboriginal Economic Development
First Nation economic self-determination strategies are constrained by high investment facilitation transaction costs and high jurisdictional implementation switching costs. This paper summarizes a First Nation-led strategy to overcome these constraints.
Andre Le Dressay   +2 more
doaj   +1 more source

THEORETICAL APPROACHES ON OPTIMAL CAPITAL STRUCTURE [PDF]

open access: yesChallenges of the Knowledge Society, 2019
F. Modigliani and M. Miller demonstrated in 1958 that in the context of perfect market the financial structure of the firm does not influence its value.
Maria Zenovia GRIGORE, Mariana GURĂU
doaj   +2 more sources

Taxation and Transaction Costs in a General Equilibrium Asset Economy [PDF]

open access: yes
Most financial asset pricing models assume frictionless, competitive markets that imply the absence of arbitrage opportunities. Given the absence of arbitrage opportunities and complete asset markets, there exists a unique martingale measure that implies
Frank Milne, Xing Jin
core  

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte   +2 more
wiley   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro   +3 more
wiley   +1 more source

Strategic Optimization of the Specific Goods and Services Tax on Overwater Tourism Services: A SWOT–PESTEL Analysis

open access: yesJurnal Ilmiah Akuntansi
This study identifies strategic priorities for optimizing the Specific Goods and Services Tax on food and beverage provision and overwater hospitality services in Labuan Bajo, West Manggarai Regency, Indonesia.
Agus Wahyudi   +2 more
doaj   +1 more source

Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU

open access: yes
The aim of study “Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU” is by analyzing scientific literature, as well as statistical data and theoretical framework, to explore the impact of financial transaction tax on ...
Dovladbekova, Inna, Koļesņika, Marija
core  

Security Transaction Taxes and Market Quality [PDF]

open access: yes
We examine nine changes in the New York State Security Transaction Taxes (STT) between 1932 and 1981. We find that imposing or increasing an STT results in wider bidask spreads, lower volume, and increased price impact of trades.
Anna Pomeranets, Daniel G. Weaver
core  

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

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