Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Sci DataNa H +5 more
europepmc +1 more source
Tax simplification for small firms:the view of portuguese accountants and tax auditors
, 2016 The purpose of this paper is to analyse preferential features for a simplified tax regime (STR) in the view of two important players in its application: chartered accountants and tax auditors. Portuguese Chartered Accountants (PCA) have a key role in recommending the STR to small firms and in its accounting and fiscal monitoring.
Dâmaso, Maria Goreti de Jesus +1 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]
Front Artif IntellJohri A +6 more
europepmc +1 more source
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Lost in the Edit: Reclaiming the Clinical Narrative in the Age of Synthetic Records. [PDF]
CureusLakhan SE.
europepmc +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
The Analysis of the Provider, Payer, and Regulator Stakeholders' Understanding and Acceptance of the Universal Healthcare Law in Three Provinces in the Philippines: A Qualitative Study Using a Content Analysis Approach. [PDF]
Acta Med PhilippMercado EM, Gilbert HN, Tecson JV, Lu C.
europepmc +1 more source