Results 151 to 160 of about 1,510,785 (336)

Economic Analysis of Welfare Economics, Morality and the Law [PDF]

open access: yes
This paper contains the chapters on welfare economics, morality, and the law from a general, forthcoming book, Foundations of Economic Analysis of Law (Harvard University Press, 2003).
Steven Shavell
core  

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Investigation of students' use of online information in higher education using eye tracking

open access: yesSmart Learning Environments
To successfully learn using freely available (and non-curated) Internet resources, university students need to search for, critically evaluate and select online information, and verify sources (defined as Critical Online Reasoning, COR).
Ann-Kathrin Kunz   +4 more
doaj   +1 more source

Ensuring Compliance: The Case of the Private Rented Sector [PDF]

open access: yes
regulation, law and economics, governance, compliance ...
Alex Marsh   +7 more
core  

“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the impact of a firm‐level ‘soft’ measure of climate change exposure on the performance of 6228 companies across 40 countries (2001–2021) using legitimacy theory. We find that the relationship between climate change and performance is contingent upon industry and the content of climate change exposure (opportunities ...
Naimat U. Khan, Mushtaq Hussain Khan
wiley   +1 more source

The effects of legislative change on female labour supply : marriage and divorce, child and spousal support, property division and pension splitting [PDF]

open access: yes
Although there has been a considerable amount of legislation aimed at marital rights in several countries in recent decades, the implications for women's labor supply has been a comparatively neglected area.
Dnes, Antony
core  

Interrogating the Economic, Environmental, and Social Impact of Artificial Intelligence and Big Data in Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley   +1 more source

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines companies' readiness for change in response to the evolving sustainability reporting regulatory landscape, shaped by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Giuseppe Nicolo   +3 more
wiley   +1 more source

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