Results 101 to 110 of about 474,995 (306)

Sinkronisasi Antara Hukum Pajak Dengan Undang-undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas Mengenai Tanggung Jawab Sosial Perusahaan (CSR) [PDF]

open access: yes, 2014
Different regulations between Law No. 40 of 2007 on Limited Liability Companies with Tax Law at the expense of corporate social responsibility cause injustice and legal uncertainty for companies that implement CSR, and can trigger the employer conducts ...
Nasution, B. (Bismar)   +3 more
core  

Impact Measuring in Sustainable Ventures: A Process Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann   +2 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

A state evaluation and fault diagnosis strategy for substation relay protection system integrating multiple intelligent algorithms

open access: yesThe Journal of Engineering
Ensuring the operational reliability of substation relay protection systems through rapid defect diagnosis and state assessment is crucial for maintaining power system stability.
Jiajun Wang   +4 more
doaj   +1 more source

Intercorporate guarantees, leverage and taxes [PDF]

open access: yes
This paper characterizes optimal intercorporate guarantees, under the classical trade-off between bankruptcy costs and taxation. Conditional guarantees, allowing the guarantor - or Holding company - to maintain limited liability vis-a-vis the beneficiary
Elisa Luciano, Giovanna Nicodano
core  

Sistem Pertanggungjawaban Direksi dalam Holding Company [PDF]

open access: yes, 2013
A limited liability company be an option that is often used for a variety of business economy, also greatly influences the national economy. Holding company is a structure of legal connected each and others composing an economic unity that submit to a ...
ALSA, A. A. (ABDUL)   +2 more
core  

Venture Funding: Signals of Environmental Orientation and Their Interplay With Investor‐ and Country‐Level Characteristics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore   +2 more
wiley   +1 more source

Transaksi Self Dealing dalam Perspektif Hukum Perseroan Indonesia [PDF]

open access: yes, 2016
This article aims to assess the accountability of directors towards self-dealing transactions. This writing is the writing of normative legal prescriptive.
Ardiansyah, M. K. (M)   +1 more
core  

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

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