Results 101 to 110 of about 30,752 (280)

Environmental Violation and Cost of Equity Capital—Evidence From Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley   +1 more source

Effects of State-Level Earned Income Tax Credit Laws on Birth Outcomes by Race and Ethnicity [PDF]

open access: gold, 2019
Kelli A. Komro   +3 more
openalex   +1 more source

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio   +2 more
wiley   +1 more source

Genderspezifische Wirkungen von abgaberechtlichen Begünstigungen innerhalb des österreichischen Sozialversicherungs- und Lohnsteuersystems

open access: yesMomentum Quarterly, 2013
Reducing inequality by means of taxation is a major concern of welfare state policies. In this context, the distribution of income between men and women is considered to be an important aspect.
Christopher Berka, Philipp Piber
doaj  

Task‐Based Board Diversity, Firm Performance, and the Mediating Role of Corporate Sustainability Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz   +3 more
wiley   +1 more source

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