Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
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
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Impacts of RCEP's trade barrier reductions on China's agricultural trade: A GTAP simulation. [PDF]
Cai H, Liao Z, Li T.
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Does Twin Transition Facilitate Exporting? The Case of Logistics Innovation
ABSTRACT Firms need to overcome two hurdles to enter foreign markets: deciding whether to export and the intensity of their export sales. Although logistics plays a crucial role in exporting, the link between logistics innovation and exporting remains unexplored.
Areti Gkypali+2 more
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Can the establishment of free trade zones promote the internationalization of enterprises? - Evidence from micro-enterprise level. [PDF]
Zhang J, Wang H.
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“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective
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
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The economics of home support services in Ireland: exploring complex issues of healthcare sustainability and aging populations. [PDF]
Morrow E, Lynch M.
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ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
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R&D investment and total factor productivity in China's pharmaceutical industry: The moderating effect of the centralized procurement policy. [PDF]
Li X, Xu J.
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ABSTRACT Integrating environmental sustainability (ES) into organizational strategies and operations remains a persistent challenge, particularly in fields where environmental concerns are not yet embedded within dominant institutional norms and standards of behavior. In such contexts, ES risks being overshadowed by economic and operational priorities,
Niccolò Maria Todaro+3 more
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Institutional distance, trade agreements, and intellectual property trade networks: Evidence from cross-border data. [PDF]
Wang Y, Wang J.
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