Results 101 to 110 of about 175,776 (295)

The Moderating Role of Money Attitudes in the Relationship Between Personality Traits and Early Pension Withdrawal

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines how money attitudes moderate the relationship between personality traits and early pension withdrawal behaviour in the context of South Africa's new Two‐Pot retirement system. Drawing on structural equation modelling with data from over 5000 retirement fund members, whether Money Prudence and Money Anxiety condition the ...
Paul Prinn Nixon, Evan Gilbert
wiley   +1 more source

The Impact of Self‐Checkout Technology on Shopping Behavior in B2B Retail: Evidence From Point‐Of‐Sale Transaction Data

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines the impact of self‐checkout technology implementation on B2B customer shopping behavior using a novel methodological approach that combines propensity score matching with difference‐in‐differences analysis on actual point‐of‐sale transaction data.
Jindřich Špička, Michaela Dvořáková   +1 more
wiley   +1 more source

Lost personal income tax revenue

Newsletter : an occasional publication of the Institute of Public Finance, 2006
Because of reductions of the tax base in the form of deductions and reduction of the tax due the central government budget, out of every 100 kuna that might have been collected as personal income tax, voluntarily relinquished almost 10 kuna in 2001, and 13.5 kuna in 2004 1.
openaire   +3 more sources

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi   +3 more
wiley   +1 more source

Corporate Social Responsibility and Financial Performance in Europe: The Moderating Effects of Industry, Culture, and Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
wiley   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

Exploring university student perspectives of a challenge‐based curriculum

The Curriculum Journal, EarlyView.
Abstract The world faces multiple global and local challenges, with some describing one challenge, climate breakdown, as an existential threat. Publications in this journal have highlighted the importance of curricula that help students better understand and address these challenges.
Miles Thompson, Alpesh Maisuria, Shona McCartney, Rhianna Hamilton   +3 more
wiley   +1 more source

Clustering OECD Countries According to Tax Indicators

International Journal of Public Finance
This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website.
Selim Tüzüntürk
doaj   +1 more source

How Changing Narratives About the Future Shape Policymaking for the Long Term

European Policy Analysis, EarlyView.
ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley   +1 more source