Results 51 to 60 of about 185,676 (264)

The Salad Days of the EU Digital Service Tax

open access: yesIndonesian Comparative Law Review, 2019
Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU,
Adrianto Dwi Nugroho
doaj   +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

La financiarización de los bienes raíces

open access: yesRevista INVI, 2021
Manuel B. Aalbers   +2 more
doaj   +1 more source

The Impact of Auditors’ Host Country Risk Perception on MNEs’ Earnings Manipulation: Evidence From China

open access: yesSAGE Open
As critical external governance actors, auditors proactively shape cross-border regulatory outcomes. Using data from Chinese A-share listed multinational corporations from 2017 to 2023, our study analyzes text from the “Key Audit Matters” sections of ...
Hui Jiang, Daling Ren
doaj   +1 more source

Multinational Corporations and Foreign Direct Investments in Romania. Effects on the Romanian Trade [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
This paper focuses on the study of transnational corporations and their business development through foreign direct investments made in other countries, mostly greenfield type countries.
Catana Adina Mihaela
doaj  

The role of multinationals in the world economy [PDF]

open access: yes, 2008
Based on trends observed during the ’sixties, a number of forecasts have projected an increasing domination by multinational corporations of the Western economies. By confronting them with the available empirical evidence of the ’seventies, Dr.
Winiecki, Jan
core   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco   +2 more
wiley   +1 more source

Organizational Sensemaking Theory Perspective of Developing AI‐Driven Strategies for Sustainability Initiatives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although artificial intelligence (AI) is increasingly being touted to assist organizations, AI integration for sustainability efforts has been limited AND sporadic and tends to follow an ad hoc strategy. The existing literature therein focuses on the technological capabilities of AI, overlooking how organizations make sense of and ...
Amanda Balasooriya, Darshana Sedera
wiley   +1 more source

From M-form to N-form: The Structure of Multinational Corporations [PDF]

open access: yes
The purpose of this study is to map, illuminate and explain the recent development of the strategies, structure and control of multinational corporations.
Alarik, Björn
core  

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo   +3 more
wiley   +1 more source

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