Results 101 to 110 of about 2,413,831 (372)

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

Liability of Legal Person in Indonesia: A Statutory and Practical Review

open access: yesIndonesia Law Review, 2013
Liability of legal persons for criminal offences has been slowly, but making its way to the legislations of Indonesia. Trends of development indicate that the liability of legal persons for criminal offences has been regulated in few regulations and will
Yetty Komalasari Dewi
doaj   +1 more source

Commandos of medicine and legal liability

open access: yesSaudi Journal of Emergency Medicine, 2021
N/A [SJEMed 2021; 2(2.000): 204-204]
openaire   +3 more sources

“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

Concept of Liability, Legal Liability, and Budgetary Responsibility

open access: yesFinancial Law Review, 2023
Responsibility is a concept used in common communication but also as a technical term, especially in the legal sciences, but also in psychology, ethics and sociology, philosophy, and theology. In many languages, the etymology of the term is based on the Latin respondeo, which means answering someone, giving an account, or simply giving an answer to a ...
openaire   +2 more sources

EFFICIENCY OF EQUILIBRIA UNDER COMPARATIVE CAUSATION [PDF]

open access: yes
For past three decades or so, the negligence liability has been a major preoccupation of the economic analysis of liability rules. However, recently it has invited severe criticisms on several counts.
FRANCESCO PARISI, Ram Singh
core  

Building Trust for Sustainable Disclosure: The Effect of Social Capital on Sustainable Disclosure and the Moderating Role of Corruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper explores the effect of social capital on firms' Environmental, Social, and Governance (ESG) disclosure practices using a sample of US companies. We propose that public corruption moderates this relationship. Our findings indicate that for social capital to effectively enhance ESG disclosure, it must function within a low‐corruption ...
Abdulkader Kaakeh, Mohamad Kaakeh
wiley   +1 more source

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