Results 131 to 140 of about 63,402 (305)
Sociologie Românească, 2000 The study is focused on the attitudes of Romanian peoples towards the taxes and fees and on the factors that determine these attitudes. Even if at the declarative level the people attitudes towards taxes are favorable, the general representation is that ...
Mălina Voicu
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
New Normal? The Declining Relative Importance of State Taxes
, 2019 The Great Recession’s substantial effect on state revenue has been well documented. State tax revenue decreased: By 2017, state tax revenue as a percentage of income was just 5.79 percent, which is 9 percent less than in 2007 and 4.66 percent less than ...
Sjoquist, David
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
PUTTING OUT THE FIRES: WILL HIGHER TAXES REDUCE YOUTH SMOKING? [PDF]
This paper re-examines the empirical support for predictions that proposed cigarette tax or price increases will substantially reduce youth smoking. Part of the support for these predictions comes from evidence that higher taxes reduce aggregate tobacco ...
Mathios, Alan +2 more
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
Report of the State Treasurer of South Carolina January 1, 1932 to December 31, 1932
, 1932 The Office of the State Treasurer of South Carolina publishes an annual report for Comptroller General. Included in the report are Receipt from Sundry Sources Credited to the General Fund ; Receipt to the Credit of Special Funds ; Expenditure General ...
South Carolina Office of the State Treasurer
core
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
Report of the State Treasurer of South Carolina January 1, 1931 to December 31, 1931
, 1931 The Office of the State Treasurer of South Carolina publishes an annual report for Comptroller General. Included in the report are Receipts from Sundry Sources Credited to the General Fund ;receipts to the Credit of Special Funds ; Expenditures General ...
South Carolina Office of the State Treasurer
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source