Results 81 to 90 of about 288,728 (301)

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

Innovative Financing at a Global Level [PDF]

open access: yes
The European Commission services published a staff working document assessing the main sources of innovative financing under discussion. The analysis shows that for some of the instruments a "double dividend" of both raising revenues and improving market
European Commission
core  

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

Budgeting for Growth and Prosperity: A Long-Term Plan to Balance the Budget, Grow the Economy, and Strengthen the Middle Class [PDF]

open access: yes, 2011
Proposes reducing the deficit by investing in education, infrastructure, and technology; spending more efficiently; bolstering the social safety net; containing healthcare costs; simplifying the tax code; and raising gas and financial transaction ...
Michael Ettlinger   +2 more
core  

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

BAD Taxation: Disintermediation and Illiquidity in a Bank Account Debits Tax Model [PDF]

open access: yes
This paper uses a dynamic general equilibrium model to study the economic effects of bank account debits (BAD) taxation. Australia and various Latin American countries have levied or levy BAD taxes.
Pedro H. Albuquerque
core  

Eine generelle Finanztransaktionssteuer: Konzept, Begründung, Auswirkungen [PDF]

open access: yes, 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 effect of financial transaction tax on market liquidity and volatility: An Italian perspective [PDF]

open access: yes, 2016
This paper investigates the effect of the Financial Transaction Tax announcement, 29 December 2012, and the tax introduction, 1 March 2013, on the liquidity and volatility of the affected Italian stocks.
Hvozdyk, L, Rustanov, S
core   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness 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

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

open access: yesBusiness 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

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