Results 151 to 160 of about 2,529 (253)

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

Accounting &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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Cooperative protection against stochastic losses: Experimental evidence on behavioral dynamics. [PDF]

J Evol Econ
Köke S, Lange A, Nicklisch A.
europepmc   +1 more source

EPA Enforcement Actions and Property Prices

Accounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley   +1 more source

Impact of air pollution and asthma on school attendance and educational attainment: a scoping review. [PDF]

BMJ Open Respir Res
Burden C, Gassasse Z, Alsallakh M, Quint JK, Fry R, Davies G.   +5 more
europepmc   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source

Association between indoor air pollution and risk of oesophageal cancer: a Chinese population-based case-control study. [PDF]

BMJ Public Health
Liu K, Jin ZY, Fang F, Zhou JY, Hashibe M, Rao J, Zhou H, Liu X, Li L, Mu L, Wu M, Zhao JK, Zhang ZF.   +12 more
europepmc   +1 more source

Burrow Persistence and Spatial Distribution of Federally and State‐Protected Gopher Tortoise (Gopherus polyphemus) Populations in Southwest Alabama

Animal Conservation, EarlyView.
The gopher tortoise (Gopherus polyphemus), a keystone species and ecosystem engineer, has declined by ~80% over the past century due to primarily habitat loss. In a 28‐year resurvey of federally protected Mobile County and state‐protected Baldwin County, we found tortoise populations persisted at ~59% and ~31% of sites, respectively, with significant ...
Robin B. Lloyd Jr., Jeremiah A. Henning, Steven R. Schultze, David H. Nelson, Adam D. Chupp   +4 more
wiley   +1 more source

Building climate resilient healthcare systems: lessons from Thailand. [PDF]

Health Policy Plan
Robinson S, Tawatsupa B, Barnes M, Hoetker G, Maijarernsri P, Bowen KJ.   +5 more
europepmc   +1 more source

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

American Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr, Fiona Bare, Vincent Heddesheimer   +2 more
wiley   +1 more source

Effects of Illegal Solid Waste Dumping on the Structure of Soil Bacterial Communities: A Case Study in China. [PDF]

Toxics
Chen J, Zhang L, Song L, Ye M, Wang L, Fan B, Li B, Yang Z, Jin R, Jia P.   +9 more
europepmc   +1 more source