Results 171 to 180 of about 1,829,514 (358)

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Bureaucracy and Corruption Taxation Proof [PDF]

Using the Principal-Agent-Supervisor paradigm, we examine in this paper how a tax collection agency changes optimal schemes in order to lessen the occurrence of bribery between the tax collector and the taxpayer. The Principal, who maximizes the expected
Jellal, Mohamed
core   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi   +3 more
wiley   +1 more source

Indirect Taxation in Vertical Oligopoly [PDF]

This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e.
Markus Reisinger, Martin Peitz
core  

To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero, Santiago Kopoboru Aguado, Gloria Cuevas‐Rodríguez, Jaime Guerrero Villegas, Pilar Giráldez‐Puig   +4 more
wiley   +1 more source

Towards an Exit from The Inflationary Crisis in Cameroon In the Context of The Russian-Ukrainian Conflict: Exploring the Channels of Public Transfers and Indirect Tax in A Computable General Equilibrium Model

, 2023
Rodrigue Nobosse Tchoffo, Severin Sezine Tchio, Claude Matsop Dounya, Guivis Zeufack Nkemgha, Rodrigue Nobosse Tchoffo, Minepat, J Stiglitz, E Ahmad, N Stern, R Guesnerie, S Harris, N Karabalis, E Kondelis, V Vala, Gujarati, Hs, A Modzierz, G Koester, F Dreher, A Vlad, A Atkinson, J Stiglitz   +21 more
openalex   +1 more source

Pro-Poor Tax reforms, with an Application to Mexico [PDF]

This paper proposes a new methodology to test for whether indirect tax reforms are pro-poor. The methodology extends stochastic dominance techniques and enables identifying tax reforms that will necessarily be deemed absolutely or relatively pro-poor by ...
Abdelkrim Araar, Jean-Yves Duclos, Paul Makdissi   +2 more
core  

Bridging Inter‐Organizational Collaboration, Circular Economy Practices, and Firm Performance: The Role of Dynamic Capabilities Within Baltic States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing interest in the circular economy (CE) among various stakeholders, several research gaps continue to challenge researchers and practitioners, specifically among emerging European economies. This study analyzes survey data from 127 manufacturing SMEs in the Baltic states.
Baoying Zhu, Tarlan Ahmadov, Ondřej Kuba, Wolfgang Gerstlberger, Viktor Prokop   +4 more
wiley   +1 more source

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez, Jose Angel Zuñiga‐Vicente, Guus Hendriks, Diana Benito‐Osorio   +3 more
wiley   +1 more source

Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review. [PDF]

Med J Islam Repub Iran
Taheri G, Abolghasem Gorji H, Rezapor A, Jafari Sirizi M, Behzadifar M.   +4 more
europepmc   +1 more source