Results 181 to 190 of about 791,573 (313)

Centralization Trade-off with Non-Uniform Taxes [PDF]

When local public goods are provided by a centralized authority, spillovers may be coordinated, but heterogeneity in preferences may be suppressed. Besley and Coate (2003) have already solved this classic trade-off for a uniform tax regime.
Martin Gregor, Peter Tuchyòa
core   +1 more source

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah, Saeed Akbar, Sardar Ahmad   +2 more
wiley   +1 more source

Regulation of Alcohol-Free and Low-Alcohol Drinks: Learning From a Comparative Analysis of Eight Countries. [PDF]

Drug Alcohol Rev
Burton R, Angus K, Morgan A, Howell R, Critchlow N, Kersbergen I, Holmes J, Bowdring MA, Miller M, Waleewong O, Halme A, Voogt C, Fitzgerald N.   +12 more
europepmc   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

Tax disclosure : firms’ governance characteristics and utilization by tax authorities

Through two archival studies, this dissertation explores the relationship between firm-level governance characteristics and tax disclosures. In addition, a third methodological study provides a framework to value tax disclosures based on a machine learning approach, which subsequently applies this framework to a real-world case.
openaire   +2 more sources

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

Business Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano, Daniela Lo Cascio, Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Purchasing sugar-sweetened beverages in Island Lake Anisininew First Nations. [PDF]

Int J Circumpolar Health
Riediger ND, Mann K, Beardy B, Margolese H, Wood L, Tait M, Waugh A, Harper MJ, Thériault C, Bombak A.   +9 more
europepmc   +1 more source

Sugar-Sweetened Beverage Tax: The Authors Reply

Health Affairs, 2017
M Arantxa, Colchero, Shu Wen, Ng, Barry M, Popkin   +2 more
openaire   +3 more sources

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source