Results 121 to 130 of about 570 (253)
The academic literature analyzes the fiscality concern from all points of view, and the question which pressed upon the theoreticians and also the practitioners of the last decades remains: which is the adequate level of the fiscality?
Costel Ionascu +3 more
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The taxing of the result, between the conformity and convergence of the accountancy [PDF]
The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the ...
Danut CHILAREZ, Mircea PERPELEA
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From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
The Book-Keeping of Inside-Community Transactions [PDF]
, 2008 Starting from the reason that since the first Janury 2007 in the frame of foreign/abroad trade are not included the commercial operations or economical participation operations or technical-science operations in relations with stataes members of ...
Paliu-Popa, Lucia
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Business Strategy and the Environment, EarlyView.ABSTRACT The United States (U.S.) faces challenges in achieving its ambitious net‐zero carbon emissions target by 2050, with current emissions having fallen by less than 1% in 2024. Despite an investment of $500 billion in low‐carbon resources while holding the second‐largest green technology patent portfolio globally, it is further imperative to ...
Md Zubair Ahmad +5 more
wiley +1 more source
Elements of Compared Law concerning Tax Evasion
Journal of Danubian Studies and Research, 2015 The resort to international tax evasion can be explained both through the game, often perverse, of the double taxation, due to the autonomy of the national fiscal regimes, as well as to the fiscal pressures deriving from these.
Monica Pocora
doaj
Software tool for a comparative analysis of Romanian fiscality with other country in European Union [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2011 The corporation activity represents a factor of major interest for the economies of all the States due to the economic and social effects that it generates. The conditions of tax nature have an influence on corporations’ investment localization decisions
Logica BANICA +2 more
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Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study systematizes the literature on eco‐innovation and economic complexity, aiming to understand how the sophistication of productive structures shapes countries' capacity to develop environmentally responsible innovations, and how eco‐innovation may, in turn, influence productive sophistication.
Gregory Matheus Pereira de Moraes +1 more
wiley +1 more source
Study of the development of the ordinary taxation in Alegria during the preriod (2001-2017)
, 2018 مقاليتمحور الهدف من هذا البحث حول معرفة مدى استقرار إيرادات الجباية العادية في الجزائر للفترة الممتدة بين 2001 و2017، إضافة إلى معرفة مدى مساهمتها في الإيرادات العامة للميزانية وفي تغطية النفقات العامة للدولة.
بن خزناجي, أمينة
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