Results 51 to 60 of about 110,298 (294)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Does Digital Banking Promote Remittance Receipts? Evidence From Developing Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT In the realm of technological advancement, like many sectors, the financial sector swiftly embraced digital transformation to help facilitate financial transactions, especially remittance receipts. The digitalisation of the banking sector has made transfers and access to funds quite easier, faster, and more economical by reducing transaction ...
Syed Ali Abbas, Eliyathamby A. Selvanathan, Saroja Selvanathan   +2 more
wiley   +1 more source

The Bazaar as a Model for Knowledge Work

Knowledge and Process Management, EarlyView.
ABSTRACT This paper presents fieldwork that extends existing metaphors of knowledge work as a process shaped by hierarchical or market forces. A qualitative, ethnographic study of six knowledge‐intensive businesses in two countries identifies striking parallels with the Middle Eastern bazaar in contrast to Western impersonal markets and hierarchies. We
Reed Elliot Nelson, Andrew B. Hargadon, José Osvaldo De Sordi   +2 more
wiley   +1 more source

On an Aggregation Theory for Indicators Expressing Behaviors of Complex Systems With an Application to Sustainability

Sustainable Development, EarlyView.
ABSTRACT Certain attributes of large‐scale complex systems are often expressed through sets of indicators. For example, the sustainability of an entity, be it a nation, a city, an energy system, a corporation etc., can be effectively represented by indicators and corresponding data series.
Vassilis S. Kouikoglou, Yannis A. Phillis   +1 more
wiley   +1 more source

In a Trap of Neoclassical Economics and Marxism [PDF]

Журнал институциональных исследований, 2017
This paper is a reaction to the book "Economic ideas and the world economic environment: a retrospective of interaction". The idea of writing a book with this title is just excellent.
Vladimir M. Yefimov
doaj   +1 more source

Ekonomia neoklasyczna versus ekonomia behawioralna. Libertariański paternalizm a reforma emerytalna

Annales Etyka w Życiu Gospodarczym, 2019
The goal of the article is to criticise neoclassical economics from the behavioural economics perspective on the example of Poland’s reform of the retirement system (the possibility of earlier retirement).
Aleksander Ostapiuk
doaj   +1 more source

Advancing Sustainable Development Through Exports of Clean Energy Products From Emerging Asian Economies: A Poisson Pseudo Maximum Likelihood Estimation Approach

Sustainable Development, EarlyView.
ABSTRACT The promotion of clean energy is critical to achieving sustainable development. This study investigates the factors that affect the exports, trade potential, and revealed comparative advantage (RCA) of clean energy products (CEPs) in the emerging Asian economies (EAEs).
Arvind Goswami, Rajesh Kumar Jangir, Vijay Kumar Chattu   +2 more
wiley   +1 more source

Sustainability scientists’ critique of neoclassical economics

Global Sustainability
Non-technical summary Neoclassical economics (NCE) theory and neoliberal economics practice together form one of the principal driving forces of environmental destruction and social injustice.
Mark Diesendorf, Geoff Davies, Thomas Wiedmann, Joachim H. Spangenberg, Steven Hail   +4 more
doaj   +1 more source

Complexity and the culture of economics: a sociological and inter-disciplinary analysis [PDF]

The Journal of Philosophical Economics, 2012
This paper offers a sociological explanation for why the field of economics has so severely restricted the scope of its analysis to the point where it failed to foresee the financial crises, economic recessions, and other large shifts in economic ...
Hendrik Van den Berg
doaj