Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]
PLoS OneYang L.
europepmc +1 more source
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
Who participates in tax amnesties? Self-selection of risk-averse taxpayers [PDF]
In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion ...
Marchese, Carla, Privileggi, Fabio
core
Quarterly financial statements Data for Russian firms. [PDF]
Data BriefMarakueva M, Popova P.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
Audit, tax compliance and undeclared work: an empirical analysis [PDF]
To encourage tax compliance towards the Italian tax contributive system, the Italian Social Security Institute (INPS) develops a number of audits intothe Italian firms.
Edoardo Di Porto
core
Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]
PLoS OneEjder U, Yaşar A.
europepmc +1 more source
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Gusau Journal of Accounting and FinanceThe objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality.
Novita Dwi Damayanti +2 more
doaj
Uniting for the prevention and treatment of obesity: a call for coordinated, multisectoral action on a complex public health challenge. [PDF]
Arch Med SciKoczkodaj P +9 more
europepmc +1 more source