Results 121 to 130 of about 1,059,341 (298)

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte   +2 more
wiley   +1 more source

Other title: Efficiency Audit of the Attica School District

open access: yes, 2016
application/pdf; "July 2016."; "A Report to the Legislative Post Audit Committee"--Cover."K.S.A. 46-1133 requires the Legislative Division of Post Audit to conduct a series of efficiency audits of Kansas school districts from ...
Zimmerman, Heidi.
core   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro   +3 more
wiley   +1 more source

The Tax Audit Management, Tax Control Mechanisms, and the Performance of State Internal Revenue Services in South-West, Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
The development of any nation is closely tied to its ability to generate and allocate revenue effectively, particularly for public infrastructure and services.
Yusuf Alabi Olumoh, Sanni Mubaraq
doaj   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska   +3 more
wiley   +1 more source

Statewide Single Audit State of Kansas ; Fiscal Year 2016

open access: yes, 2017
application/pdf; "March 2017."; "A Report to the Legislative Post Audit Committee ...
CliftonLarsonAllen, L.L.P.
core   +1 more source

COMBATING TAX EVASION: THE ROLE OF AUDITING, CONTROL AND MONITORING

open access: yesBaltic Journal of Economic Studies
The purpose of the article is to determine the role of audit, tax control, and monitoring in the system of combating tax evasion, as well as to substantiate the directions for improving their effectiveness in the context of the digital transformation of
Lidiіa Fedoryshynа   +2 more
doaj   +1 more source

Property tax exemption of church parsonages

open access: yes, 1986
"A Report to the Legislative Post Audit Committee"--Cover.; "January 1986 ...
Hafner, Leo M.
core  

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