Results 141 to 150 of about 300,341 (301)
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
ON THE ORIGIN OF TAXES AND TAXATION
Вестник Кемеровского государственного университета, 2015 The paper analyzes the issues relating to the origin of taxes and taxation and their evolution. Despite the uncertainty regarding the period of the emergence of taxes and taxation, the author expresses the view according to which taxes in one form or ...
R. V. Bobrinev
doaj
ISEL: An e-Taxation System for Employers [PDF]
In 2008 the State of Geneva modified its regulation on taxation at source in order to collect electronic fiscal data from employers. Indeed the latter provide data on their employees directly to the tax administration (AFC) and furthermore pay taxes to ...
Alain Sandoz, Olivier Glassey
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Endogenous Business Cycles and Stabilization Policies [PDF]
We analyze the effects of simple stylized economic policy rules, or stabilization principles, when fluctuations in economic activity are created endogenously by self_fulfilling volatile expectations.
Hans Jorgen Jacobsen +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce
International Journal of Public Finance, 2016 Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes.
Güneş ÇETİN GERGER, Adnan GERÇEK
doaj
Microsimulation as a tool for evaluating redistribution policies [PDF]
During the last twenty years, microsimulation models have been increasingly applied in qualitative and quantitative analysis of public policies. This paper provides a discussion on microsimulation techniques and their theoretical background as a tool for
Amadéo Spadaro, François Bourguignon
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source