Results 121 to 130 of about 6,452 (297)
Endogenous Transaction Costs [PDF]
The paper proposes an alternative general equilibrium formulation of financial asset economies with transactions costs. Transaction costs emerge endogenously at equilibrium and reflect agents decisions of intermediating financial activities at the ...
YIANNIS VAILAKIS +1 more
core +2 more sources
The Keynesian Root of the Tobin tax [PDF]
This paper is an attempt to evaluate the strength of the link between the Tobin tax and the so-called Keynes tax, i.e. a tax on security transactions suggested by Keynes in Chapter 12 of the General Theory.
Anna M.Variato
core
, 2014 Uvedbo davka na finančne transakcije je predlagal že Keynes, a je bil uveljavljen le v nekaterih posameznih državah, ne pa globalno, kar bi zmanjšalo možnosti za izogibanje plačilu davka.
Ahtik, Meta
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
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
Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU
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
"Why the Tobin Tax Can Be Stabilizing" [PDF]
This paper clarifies why a transaction tax of the type proposed by James Tobin can have a stabilizing influence in financial markets. It argues that such a tax is potentially stabilizing, not because it reduces the "excessive" volume of transactions, but
Korkut Erturk
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Financial Monitoring as a Tool for Implementing State Budgetary and Tax Policy
Вісник Академії праці, соціальних відносин і туризму. Серія: економіка, психологія та управлінняThe article examines financial monitoring as a component of the institutional mechanism for implementing state budgetary and tax policy, emphasizing its indirect potential to strengthen fiscal capacity by increasing the transparency of the payment ...
Gabriella Loskorikh +2 more
doaj +1 more source