Results 101 to 110 of about 387,502 (304)
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Гуманитарные и юридические исследования, 2021 The article notes the actualization of the problem of justice in the field of legal regulation of taxation at the present stage. The article studies the approaches that serve as criteria for the construction of a fair tax system from the perspective of ...
Mariya Kojlova
doaj
Pemberian Insentif Pajak Penghasilan di Bidang Penanaman Modal dalam Perspektif Teori Hukum
Nagari Law Review, 2019 Tax has an important role in the governance of the state, including Indonesia which relies on tax revenues, to accelerate the creation of public welfare and the achievement of state objectives, as stated in the Preamble of the 1945 Constitution.
Batara Mulia Hasibuan
doaj +1 more source
Evaluating Rawls: Equality in the Family [PDF]
, 2012 This paper examines the latest developments in feminist critiques of the seminal Theory of Justice, written by John Rawls, the late preeminent American moral philosopher.
Griffith, Devan
core +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
A History of Tax Regulation Prior to the Administrative Procedure Act [PDF]
, 2014 The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts.
Camp, Bryan T.
core +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Analytical and Comparative JurisprudenceThe issue of determining the tax residence of refugees has become increasingly relevant in light of rising global mobility and systemic instability caused by wars, disasters, and humanitarian crises. Traditional approaches to determining individual tax residence are predominantly based on formal criteria - such as the number of days of physical ...
openaire +3 more sources
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Riau Law Journal, 2019 The objectives of this research are to know: (1) the fulfillment of the principle of justice for the elimination of tax sanctions in Law number 11 of 2016 concerning tax amnesty; (2) forgiveness which eliminates tax sanctions from a justice perspective.This research is a type of normative research, namely a process to find the rule of law, legal ...
openaire +1 more source