Results 171 to 180 of about 5,975 (216)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Examining Latin America's Transition to a Circular Economy for Plastics. [PDF]

open access: yesEnviron Manage
Rodríguez-Meza LR   +2 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Quantitative datasets of societal value, technology and policy for human-water system modelling. [PDF]

open access: yesSci Data
Wu S   +9 more
europepmc   +1 more source

Product churn, tastes, and price indices

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Price indices commonly used to measure inflation do not account for the entry and exit of products nor for systemic changes in consumer preferences over time. Recent developments in the theory of price indices show that these issues have significant impacts on the growth of prices that consumers experience.
Hao Lan   +3 more
wiley   +1 more source

The Troubles and Beyond: The impact of a museum exhibit on a post‐conflict society

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract In divided societies, can museums contribute to healing and recovery? While efforts to memorialize past violence typically aim to promote tolerance and reconciliation, remembering could exacerbate divisions in recovering societies where the past is deeply contested. We examine a transitional justice museum exhibit in Northern Ireland.
Laia Balcells, Elsa Voytas
wiley   +1 more source

Balancing bossism: State expansion in the face of elite capture

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Central states have often relied on local elites to implement policies in peripheral areas. These strategies may allow otherwise weak states to impose their directives, but they can also be inefficient, particularly when a single elite commands total control over local politics (monopolist capture).
Anna F. Callis, Christopher L. Carter
wiley   +1 more source

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