Results 121 to 130 of about 559,845 (299)
Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley +1 more source
Development of the system of public duties. A legal and fiscal study
Journal of Modern ScienceTax is a complex legal and economic category, conditioning the functioning of the state, affecting the entire economic circulation. The economic significance of the tax is related to the change in the income and property situation of the subjects paying ...
Mariusz Paździor +3 more
doaj +1 more source
Education and Growth in the Presence of Capital Flight [PDF]
We study the effect of capital controls on the level of investment in human capital and the resulting growth path of an economy. The economy consists of two groups of agents based on the ownership of factors of production.
Areendam Chanda +2 more
core
Tax evasion in a principal-agent model with self-protection [PDF]
, 2009 Gatekeepers have an increasing role in taxation and regulation. While burdening them with legal liability for misconducts that benefit those who resort to their services actually discourages wrongdoings — as will be clarified in the paper — an alienation effect can also arise.
R. Biswas +2 more
openaire
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
The signaling effect of tax policy. [PDF]
The paper focuses on the signaling value of a tax when agents are less informed than the government on the effect of their consumption. The policy making process is analyzed as a game in which the government wants to influence consumers' behaviors ...
Barigozzi, Francesca +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
Poverty-Reducing Tax Reforms with Heterogeneous Agents [PDF]
The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards ...
Duclos, Jean-Yves +2 more
core
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 +4 more
wiley +1 more source