Results 101 to 110 of about 309 (170)
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
The economic foundations of powersharing: Evidence from Africa
American Journal of Political Science, EarlyView.Abstract How—and with whom—do rulers share power? Existing research focuses on the strategic logic of powersharing. In this paper, we analyze its economic foundations. Powersharing is modeled as a subnational fiscal contract, in which rulers allocate political representation based on constituencies’ revenue potential. Empirically, we combine historical
Yannick I. Pengl, Philip Roessler
wiley +1 more source
Allergy, EarlyView.ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier +221 more
wiley +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego +2 more
wiley +1 more source
CITIUS: the electronic payment order procedure in Portugal
, 2013 The present case study concerns the Portuguese experience of Citius, the system developed by the Ministry of Justice to achieve – an almost – procedural dematerialisation.
Fernando, Paula +2 more
core
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez +2 more
wiley +1 more source
Collective Wage Co‐ordination and the Costs of Job Displacement
British Journal of Industrial Relations, EarlyView.ABSTRACT This paper investigates whether a higher level of co‐ordination in collective wage bargaining affects the wage costs of job displacement. We use quasi‐exogenous variation in the timing of job loss due to mass layoffs spanning an institutional reform that introduced national ceilings to wage agreements negotiated at sectoral‐ and firm‐level—the
Sofía Fernández‐Guerrico +1 more
wiley +1 more source
Bulletin of Economic Research, EarlyView.ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Bulletin of Economic Research, EarlyView.ABSTRACT This paper examines student admissions to higher education based on past performance, focusing on two measures: high school GPA and national exam scores. GPA is teacher‐assigned and based on repeated assessments, while these exams are externally graded, one‐off standardized tests. Using a nationwide dataset, we investigate how the relevance of
Pedro Luis Silva +2 more
wiley +1 more source
Creativity and Innovation Management, EarlyView.ABSTRACT The literature lacks a comprehensive model examining the performance impact of certifying and maintaining standardised innovation management systems (SIMS) or clarifying the advantages of standardisation. This study addresses that gap by analysing the key determinants of the benefits associated with SIMS certification and maintenance.
Carlos J. F. Cândido +2 more
wiley +1 more source