Results 151 to 160 of about 6,436,780 (255)

Support for immunization-related child tax credit programs: A survey of parents in the United States. [PDF]

Prev Med Rep
Boyce MR.
europepmc   +1 more source

The Share Price Effects of Dividend Taxes and Tax Imputation Credits [PDF]

We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity.
Trevor S. Harris, R. Glenn Hubbard, Deen Kemsley   +2 more
core  

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source

Data Resource Profile: Australia's Person Level Integrated Data Asset (PLIDA). [PDF]

Int J Epidemiol
Samuels C, Korda RJ, Timonin S, Gould P, Welsh J.   +4 more
europepmc   +1 more source

Estimates of the Magnitude of Financial and Tax Reporting Conflicts [PDF]

This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements.
George A. Plesko
core  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

Technoeconomic competitiveness of small modular reactors across U.S. power and industrial sectors. [PDF]

Nat Commun
Garrouste M, Kochunas B, Vanatta M, Craig MT.   +3 more
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Optimization of low-carbon multi-temperature joint distribution for fresh agricultural products under 3D loading constraints. [PDF]

PLoS One
Shao J, Gao F, Sun Y.
europepmc   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source