Black cash tax evasion in Russia: Its forms, incentives and consequences at firm level [PDF]
This paper discusses Russia’s "black cash" economy. Using interviews and survey data, we examine the mechanics of several distinctly Russian tax evasion schemes and attempt a rough estimate of the scale and dynamics involved in tax evasion based on black
Yakovlev, Andrei
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
Consumption Expenditures in Austria & Germany: New Evidence based on Transactional Data. [PDF]
Ger Econ RevKoeniger W, Kreß P, Lehmann J.
europepmc +1 more source
Capital structure, corporate cash holding and dividend policy in African countries
, 2014 This thesis centres on capital structure, corporate cash holdings, and dividend policy in African countries. Three different areas of research are followed and, employing different estimation techniques and methods, this thesis offers the following ...
Yensu, Joseph
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CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
Use of Credit Cards by Orthopedic Surgeons: Evaluating the Pros and Cons. [PDF]
J Orthop Case RepKale S, Bijlani N, Gehlot O, Shyam A.
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Trends in Women's Empowerment and Their Association with Childhood Vaccination in Cambodia: Evidence from Demographic and Health Surveys (2010-2022). [PDF]
Vaccines (Basel)Song H, Zhang Y, Long Q.
europepmc +1 more source
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
Human anthrax in a non-epizootic area: epidemiological investigation and response based on One Health-Chengdu, China. [PDF]
Front Public HealthXu K +7 more
europepmc +1 more source