Results 181 to 190 of about 794,338 (307)

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

open access: yes
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

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Sugar-Sweetened Beverage Tax: The Authors Reply

open access: yesHealth Affairs, 2017
M Arantxa, Colchero   +2 more
openaire   +3 more sources

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

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

open access: yesDrug Alcohol Rev
Burton R   +12 more
europepmc   +1 more source

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas   +3 more
wiley   +1 more source

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