Results 201 to 210 of about 198,865 (341)

Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax [PDF]

open access: yes
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent.
Annette Alstadsæter, Erik Fjaerli
core  

Late Holocene environmental history of Dojran, Macedonia: Investigating the interplay of imperial dynamics and climatic change

open access: yesJournal of Quaternary Science, EarlyView.
ABSTRACT This study presents a high‐resolution, multi‐proxy reconstruction of environmental and land‐use change from Lake Dojran over historical times (last 2500 years), combining pollen, biomarkers, radiocarbon dating, Ottoman taxation records and other historical data.
Alessia Masi   +15 more
wiley   +1 more source

Profit With Purpose: How CSR Fuels UK SMEs' Success

open access: yesStrategic Change, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has become an essential strategy for firms, particularly small and medium‐sized enterprises (SMEs), to enhance their social impact and secure long‐term financial sustainability. This study explores the relationship between CSR investments and financial performance in UK listed SMEs from 2021 to 2024 ...
Renato Pereira   +3 more
wiley   +1 more source

PROGRESSION IN PERSONAL INCOME TAX [PDF]

open access: yesPrace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2017
openaire   +1 more source

From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

open access: yesStrategic Change, EarlyView.
ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley   +1 more source

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren   +2 more
wiley   +1 more source

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