Results 71 to 80 of about 3,437,394 (290)
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
LIFECYCLE FRAMEWORK AND TAX MAP FOR OPTION STRATEGIES IN THE UNITED STATES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis paper presents the mechanics and planning use cases of option strategies while considering several implementation variations that include strike selection and moneyness, term and time decay, dividend windows, and client suitability and ...
HALIL D. KAYA , JULIA S. KWOK
doaj
Financial Transaction Tax campaign: Evaluation report
, 2012 The Financial Transaction Tax (Robin Hood Tax campaign) is a series of loosely coordinated national campaigns aiming at a small tax on financial transactions, with some of the proceeds spent on development.
Cambridge Policy Consultants
core +1 more source
Securities Transactions Taxes and Financial Crises [PDF]
, 2018 This paper assesses the impact that a widely-based Securities Transaction Tax (STT) could have on the likelihood of systemic financial crises. We apply the methodology developed by Demirgüç-Kunt and Detragiache (1998) [IMF Staff Papers 45 (1)] to a panel dataset of 34 OECD countries for the sample 1973–2012, using a measure of a country’s average bid ...
Benoît Carmichael +2 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [PDF]
مطالعات تجربی حسابداری مالیThis study investigates the impact of economic sanctions on tax evasion facilitated through Related-Party Transactions (RPTs) in Iran. Utilizing a novel hybrid framework that integrates graph mining, Principal Component Analysis (PCA), and advanced fuzzy
Amin Ahmadpour +2 more
doaj +1 more source
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source
The effects of a financial transaction tax in an artificial financial market
, 2013 We investigate the effects of a Financial Transaction Tax (FTT) in an order-driven artificial financial market. FTTs are meant to limit short-term speculative behavior by reducing the amount of excess liquidity in the system.
Lux, Thomas 1962-, Fricke, Daniel 1985-
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
On the Theory of Finance for Privately Held Firms
The Journal of Entrepreneurial Finance, 1992 This paper is a first attempt at differentiating the problems of finance of the privately held small businesses from their larger counterparts. Small businesses, though not concerned with the problems and opportunities associated with publicly traded ...
James S. Ang
doaj +1 more source