Results 61 to 70 of about 3,437,394 (290)
THE EFFECT OF ECONOMIC FREEDOM ON ENTREPRENEURSHIP IN ISLAMIC COUNTRIES
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2020 The level of economic freedom which is expressed as institutions and policies based on market economy is one of the most significant indicators of entrepreneurial activities since the increase in economic freedom has caused a decrease in transaction ...
Gökhan Özkul
doaj +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
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
Sustainable FuturesThis study utilizes transaction cost and legitimacy theories to examine whether a carbon tax affects listed companies' environmental, financial and social performance within the context of Australia's National Greenhouse Energy Reporting (NGER) Act.
Linda Kusumaning Wedari +2 more
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PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING
El Muhasaba: Jurnal Akuntansi, 2016 There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority ...
Novi Lailiyul Wafiroh +1 more
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The revenue potential of a financial transaction tax for US financial markets
International Review of Applied Economics, 2018 This paper estimates the revenue potential of a financial transaction tax (FTT) for U.S. financial markets. We focus on analyzing the revenue potential of the Inclusive Prosperity Act that was introduced in the U.S. House of Representatives in 2012 and the U.S. Senate in 2015.
Pollin, Robert +2 more
openaire +2 more sources
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
TAX RATE AND EARNINGS PER SHARE (EPS) OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA
Gusau Journal of Accounting and FinanceThis study examines the impact of tax rates on the earnings per share (EPS) of industrial companies listed on the Nigerian Exchange Group (NGX) from 2019 to 2023.
Kabiru Mande Dambuwa +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Journal of Economic and Financial Sciences, 2015 The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
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