Results 201 to 210 of about 4,314 (305)

INCOME TAX AUDIT [PDF]

The Bulletin of the National Tax Association, 1923
openaire   +1 more source

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source

Tobacco retail characteristics across urban and rural districts in Lao PDR: an observational study, 2024. [PDF]

Front Public Health
Kulkarni S, Bui TC, Xangsayarath P, Phangdouangsy K, Soulaphy C, Sengdara K, Martinez SA, Janitz A, Frank-Pearce SG, Beebe LA.   +9 more
europepmc   +1 more source

The effect of voluntary private tax audits on tax aggressiveness and tax audit fees

This study examines the effects of a regulatory shift in Greece that initially mandated tax audits by private (external) auditors for large firms from 2011 to 2015.
Dedoulis, Emmanouil, Leventis, Stergios, Chatzi, Kalliopi   +2 more
core  

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

A taxonomy for detecting and preventing temporal data leakage in machine learning-based build prediction: A dual-platform empirical validation. [PDF]

PLoS One
Mishra LN, Rangari A, Nagrare S, Nayak SK.   +3 more
europepmc   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo, Federico Bertacchini, Ugo Rizzo, Maria Cristina Arcuri   +3 more
wiley   +1 more source

The Cat Is Already Out of the Bag: Humane and Pragmatic Solutions for Cats on Dairy Farms. Reply to Calver et al. It's Premature to Encourage Working Cats for Rodent Control on Australian Dairy Farms. [PDF]

Animals (Basel)
Dutton-Regester K, Rand J, Rohlf V, Bennett P, Scotney R.   +4 more
europepmc   +1 more source

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

Business Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman   +3 more
wiley   +1 more source

Towards a Sustainable Healthcare System: A Concept Paper for a National Hybrid Financing Model for Malaysia. [PDF]

Int J Health Policy Manag
Moideen MA, Yaakob WNWMA, Abd Malek K.
europepmc   +1 more source