Results 81 to 90 of about 10,646,610 (242)

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009
Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization ...
Riana Iren RADU, Eduard Ionescu
doaj  

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Fiscalization in cash transactions

, 2021
U ovom diplomskom radu opisuje se pojam fiskalizacije u prometu gotovinom. Opisuje se njen proces uvođenja 2013. godine te kako je ona pridonijela gospodarstvu.
Katić, Ana
core   +1 more source

The Analysis of Banking Consumers’ Attitude toward Non-Cash Transactions Through the Theory of Planned Behavior

, 2016
This study is based on the phenomenon that non-cash transactions in Indonesia are still very low compared with other countries in the world, especially in ASEAN, whereas non-cash transactions are more profitable for economic system of a society.
Raden Ardian, Raden Ardian, Zulganef, Gunawan, Hero   +2 more
core  

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

Business Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa, Fabiano Armellini, Jean‐Marc Robert   +2 more
wiley   +1 more source

The Principle of Rahn Utilization in Non-Cash Transactions of Gold at Islamic Banks

, 2019
Non-cash gold transactions are one type of service provided by Islamic banks. Non-cash gold transactions using contracts as a binder between Islamic banks and customers.
Rahma, Siska Hidayatur, Ali, Mohammad
core  

CEO Compensation and the ESG Activities of Compensation Peers

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal, Jukka Pellinen, Mohsin Riaz   +2 more
wiley   +1 more source

Quick response code Indonesia standard (QRIS) E-payment adoption: customers perspective

Cogent Business & Management
The Indonesian government has now developed a QRIS EPayment for non-cash transaction between MSMEs and customers. MSMEs are the main channel for the success of the program through various transaction services provided to customers.
Evan Hamzah Muchtar, Budi Trianto, Irwan Maulana, Muhammad Nurul Alim, Ruslan Husen Marasabessy, Wahyu Hidayat, Edy Junaedi, Masrizal   +7 more
doaj   +1 more source

Towards a Socially Inclusive Circular Economy: Evidence From Social Enterprises in Low‐ and Middle‐Income Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley   +1 more source