Results 111 to 120 of about 748,426 (297)

Inclusive Leadership and CEO Gender: The Role of Tenure and Education in an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Gender inequality in corporate leadership remains a critical challenge, particularly in emerging economies where institutional constraints shape access to top executive positions. This study examines firm performance differences between women and men CEOs in Ecuador, focusing on the moderating roles of tenure and formal education.
K. N. González‐Soto, R. Samaniego‐Medina, P. Giráldez‐Puig   +2 more
wiley   +1 more source

Hydrogen Production With Water Electrolysis Technologies: Advances, Performance, and Potential Use for Low‐Gradient Combustion

Energy Science &Engineering, EarlyView.
This review links recent advances in water electrolysis with hydrogen utilization in low‐gradient combustion systems. While hydrogen eliminates direct CO2 emissions, its environmental and economic benefits depend strongly on production pathways, system‐level efficiency, and NOx mitigation through MILD/FLOX/HiTAC combustion.
Rafał Buczyński, Przemysław Draga
wiley   +1 more source

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Profita, 2017
The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of ...
Hasian Purba
doaj  

A Review of Probabilistic and Novel Approaches to Cost Assessment in CCUS Projects

Greenhouse Gases: Science and Technology, EarlyView.
ABSTRACT Although the renewable energy sector is making progress, there is still a long way to go before green energy can be fully utilized. In this context, Carbon Capture Utilization and Storage (CCUS) technologies can act as a temporary bridge between a high‐emission past and a low‐emission future.
Majid Mohajeri, Saman Azadbakht
wiley   +1 more source

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

International Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

Tax Aggressiveness and Accounting Fraud

, 2022
There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness.
C Lennox (13376373), P Lisowsky (13376391), Jeff Pittman (13075521)   +2 more
core  

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

FIRM SPECIFIC FACTORS AND CORPORATE TAX AGGRESSIVENESS AMONG LISTED MANUFACTURING FIRMS IN NIGERIA

Malete Journal of Accounting and Finance
Corporate tax aggressiveness remains a significant challenge to government revenue generation in Nigeria, particularly given the country's heavy reliance on corporate taxes.
Rasheed Adedayo Bello, Muhammed Kamaldeen Usman   +1 more
doaj   +1 more source

Global Oil and Gas Stocks: Anomalies, Systematic Risks and Mispricing

International Journal of Finance &Economics, EarlyView.
ABSTRACT We analyse anomaly and factor risk premia in the global oil and gas (OG) sector, which plays a central role in the global economy through its importance for energy supply, industrial production, and capital markets. Using firm‐level and portfolio data, we examine whether cross‐sectional return patterns reflect systematic risk compensation or ...
Nader Virk, Mohsin Sadaqat, Hilal A. Butt, Giulia Fantini   +3 more
wiley   +1 more source

The Impact of Market Liberalisation on Bank Performance: Evidence From South and Southeast Asian Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT Utilising annual data covering 1995–2022, this study examines the effects of market liberalisation on bank performance in 19 South and Southeast Asian countries. Bank performance is assessed using three dimensions: efficiency, profitability, and stability.
Michael Enowbi Batuo, Sridevi Yerrabati, Ashiq Zaman, Helen Solomon   +3 more
wiley   +1 more source