Results 151 to 160 of about 952,348 (312)

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany [PDF]

Under cooperative federalism, when an identical tax tariff applies to all regions of a federation, usually redistribution rules are implemented to smooth fiscal differences.
Bönke, Timm, Jochimsen, Beate, Schröder, Carsten   +2 more
core  

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Perspectives on reforming the tobacco tax administration system in Bangladesh to enhance public health. [PDF]

Tob Control
Huque R, Kashfi F, Khalil I, Islam H, Alam SM, Ahmed N.   +5 more
europepmc   +1 more source

Tax Administration For Ensuring Tax Revenues

European Proceedings of Social and Behavioural Sciences, 2021
Musa Shamsudinovich Basnukaev, Alexandra Alexandrovna Mambetova, Deshy Shamsudinovna Musostova   +2 more
openaire   +1 more source

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core  

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes, Andrew Defanto, Ranjit Roy Ghatak, Rohit Joshi, Walid al Saad   +4 more
wiley   +1 more source

More Than 10 Years on: Does a State‐of‐the‐Art Review and Synthesis Offer New Frameworks to Guide Future Design for Remanufacturing Research?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie, Yogendra Singh, Jennifer Russell, Chris Turner, Kingsley Oturu   +4 more
wiley   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION [PDF]

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Lucian Alexandru Danciu
core