Results 151 to 160 of about 640,227 (298)
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Comparison of resident salary and living wage in Canada: a cross-sectional study. [PDF]
Can J SurgYin LB, Jiang S, Nadler A, Barr J.
europepmc +1 more source
The economics of IPR protection policies [PDF]
In this paper, we model competition between legal and pirate products. In our framework, the government affects this competition through police spending and taxes on legal products.
Gil, Ricard
core
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Exploring the Drivers of Food Waste Across EU Member States: A Socio-Economic and Environmental Perspective. [PDF]
FoodsAleksanyan V +9 more
europepmc +1 more source
Stamp duties in Indian states - a case for reform [PDF]
The authors review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of
Alm, James +2 more
core
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
THE IMPACT OF POPULATION GROWTH ON RESIDENTIAL PROPERTY TAXES [PDF]
A multivariate model of the effect of population on local fiscal behavior, assessed value of property and average single family home values is estimated using cross-sectional data from Oregon.
Buchanan, Shepard C., Weber, Bruce A.
core +1 more source
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