Results 141 to 150 of about 185 (164)
ABSTRACT The transition to circular construction suffers from uncertainties related to costs, market realities, supply, regulations and expertise using secondary materials in building projects. Uncertainties are large, and resolving them needs policy interventions.
Erkki‐Jussi Nylén, Tommi Halonen
wiley +1 more source
Supply Chain Network, ESG Scores and Financial Performance
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Tax Rates and Implicit Rates of Return on Owner-Occupied Single-Family Housing [PDF]
Private sector investors, as well as public sector policy analysts and consumers, need accurate historical estimates of returns for single-family houses.
James R. Webb, Jack H. Rubens
openaire +3 more sources
A Comment on “Tax Rates and Implicit Rates of Return on Owner-Occupied Single-Family Housing” [PDF]
In the Webb and Rubens article on homeowner rates of returns (Journal of Real Estate Research 2:2), they use a model that tends to underestimate the true returns to housing. Both their model and assumptions are reviewed in the discussion below, and modified using the identical data, to show the extent of the bias, and a more realistic result.
Norman G. Miller, Michael A. Sklarz
openaire +2 more sources
Some of the next articles are maybe not open access.
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Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective
Cogent Business and Management, 2022Nila A Windasari
exaly
Is tax return information useful to equity investors?
Review of Accounting Studies, 2023Paul Demere, Demere Paul
exaly
Garnering support for Pigouvian taxation with tax return: a lab experiment
Environmental Economics and Policy Studies, 2022Thiago Morello
exaly

