Results 111 to 120 of about 288,728 (301)
Ethos: Jurnal Penelitian dan Pengabdian kepada MasyarakatThis Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using Accrual-based accouting.
William Stephanus Tristan Lesar +2 more
doaj +1 more source
The 2008 Financial Crisis and Taxation Policy [PDF]
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging ...
Gaëtan J.A. Nicodème +1 more
core
FTT: right idea, wrong way? [PDF]
, 2014 John Grahl, a political economist at Middlesex University, and Photis Lysandrou at City University, have written an interesting critique of the financial transaction tax (FTT) that is so dear to many on the Left, including the trade ...
Hancké, Bob
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Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Assessing the financial impact of the Scotland Bill : problems of Scottish Government accounting [PDF]
, 2011 The Scotland Bill contains proposals based on the Calman Report to remedy the major financial weakness of the 1997 devolution settlement – namely its limited tax-raising powers.
Midwinter, Arthur
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Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Starting Over: The Automated Payment Transaction Tax [PDF]
This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral ...
Feige, Edgar L.
core +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source