Results 111 to 120 of about 5,209,790 (236)

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness 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

The role and the meaning of unique register small and medium enterprises

open access: yesВестник университета, 2017
The article analyzes measures of support small and medium enterprises. The author considers unique register of small and medium enterprises and substantiates the necessity of including additional information. Key‘s indicator should be tax regime.
M. Tipalina
doaj  

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy   +5 more
doaj   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes   +5 more
wiley   +1 more source

Sales tax facts

open access: yes, 1933
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...

core  

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

The role and the meaning of unique register small and medium enterprises

open access: yesВестник университета, 2019
The article analyzes measures of support small and medium enterprises. The author considers unique register of small and medium enterprises and substantiates the necessity of including additional information. Key‘s indicator should be tax regime.
M. Tipalina
doaj  

Fiscal Instruments of Preferential Regimes In Ensuring Sustainable Territorial Development in the Russian Federation / Фискальные инструменты преференциальных режимов в обеспечении устойчивого территориального развития в Российской Федерации

open access: yesBeneficium
This article examines the fiscal instruments of preferential economic regimes implemented within the framework of territorial development policy in the Russian Federation, as well as analyzes their role in ensuring sustainable socio-economic development ...
Tatiana. V. Kudryashova / Татьяна В. Кудряшова   +1 more
doaj   +1 more source

Effective Corporate Income Tax Burden in Croatia [PDF]

open access: yes
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on ...
Hrvoje Šimović
core  

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