Results 71 to 80 of about 289,562 (299)
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
THEORETICAL APPROACHES ON OPTIMAL CAPITAL STRUCTURE [PDF]
Challenges 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
Corporate tax credit and trade credit financing: based on the analysis of non-public companies
China Journal of Accounting StudiesBased on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing ...
Le Zhao, Qingyang Tang, Muzhi Wang
doaj +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
About Draft on Financial Transaction Tax [PDF]
Český finanční a účetní časopis, 2013 Part of the representation of the European Union chose a tax on financial transactions from a range of possible tax burden on the financial market, which began to discuss in relating to the effects the financial crisis. The aim of the article was to deal with the financial transaction tax in the context of selected theorists view as well as ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
The incidence of reserve requirements in Brazil: Do bank stockholders share the burden? [PDF]
There is consensus in the economic literature that reserve requirements are a tax levied upon financial intermediation, yet the incidence of the tax remains controversial.
Cyntia F. Azevedo +1 more
core +3 more sources
Eine generelle Finanztransaktionssteuer: Konzept, Begründung, Auswirkungen [PDF]
, 2009 Initially this paper outlines the concept of a tax on all transactions to do with financial assets. It summarises the main arguments for and against such a tax.
Schulmeister, Stephan
core
The Impact of Financial Transaction Tax on Companies - A Discussion [PDF]
, 2015 In February 2013, eleven Member States agreed to adopt the Commissions' Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM (2013)71 final.
Said Formosa, Carmel
core +1 more source